https://www.taxtmi.com/highlights?id=56592 Addition u/s 68 - Cash credit surrendered - Income erroneously offered by the assessee in current AY - The above said credits/ amount were not received during the financial year relevant to AY 2013-14. - the income erroneously offered by the assessee in AY 2013-14 cannot be assessed in that year, merely for the reason that the assessee has offered the same voluntarily. - AT en-us Fri, 05 Feb 2021 06:57:24 +0530 Fri, 05 Feb 2021 06:57:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56592 Addition u/s 68 - Cash credit surrendered - Income erroneously offered by the assessee in current AY - The above said credits/ amount were not received during the financial year relevant to AY 2013-14. - the income erroneously offered by the assessee in AY 2013-14 cannot be assessed in that year, merely for the reason that the assessee has offered the same voluntarily. - AT Highlights Income Tax Fri, 05 Feb 2021 06:57:24 +0530 https://www.taxtmi.com/highlights?id=56592