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    <title>2012 (6) TMI 32 - ALLAHABAD HIGH COURT</title>
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    <description>The Tribunal affirmed the decision to delete additions made by the Assessing Officer under Section 68 of the Income Tax Act for the assessment year 2007-2008. The Tribunal found that the cash credits in question were from previous years and not relevant to the current assessment year, leading to the deletion of the additions. The Department&#039;s appeal was dismissed as no question of law was involved, ultimately upholding the decision to delete the additions.</description>
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      <description>The Tribunal affirmed the decision to delete additions made by the Assessing Officer under Section 68 of the Income Tax Act for the assessment year 2007-2008. The Tribunal found that the cash credits in question were from previous years and not relevant to the current assessment year, leading to the deletion of the additions. The Department&#039;s appeal was dismissed as no question of law was involved, ultimately upholding the decision to delete the additions.</description>
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