https://www.taxtmi.com/highlights?id=13037 Since the credits appearing in the balance sheet did not relate to or were not availed in the previous year but was old balance of earlier years, no enquiry could have been validly undertaken by the AO regarding these credits. - HC en-us Thu, 13 Jun 2013 12:31:01 +0530 Thu, 13 Jun 2013 12:31:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=13037 Since the credits appearing in the balance sheet did not relate to or were not availed in the previous year but was old balance of earlier years, no enquiry could have been validly undertaken by the AO regarding these credits. - HC Highlights Income Tax Thu, 13 Jun 2013 12:31:01 +0530 https://www.taxtmi.com/highlights?id=13037