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    <title>Section 68 Dispute: Prior Year Tax Credits Can&#039;t Justify Current Year Additions, Says Department.</title>
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      <description>Addition u/s 68 – credit of earlier year, additions made during the current year under dispute - Whatever remedy available with the department could have been utilised in the preceding years. However, the same cannot be a ground to make the addition during this year. - AT</description>
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