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    <title>Cash credited in prior year books can&#039;t be unexplained credit u/s 68 in current assessment year.</title>
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    <description>Amount which was credited in books of accounts of the assessee in the preceding year cannot be treated as unexplained cash credit u/s 68 in the relevant assessment year.</description>
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      <description>Amount which was credited in books of accounts of the assessee in the preceding year cannot be treated as unexplained cash credit u/s 68 in the relevant assessment year.</description>
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