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Assessee has raised the ground that on the fact and circumstances of thecasethe learned AO and CIT (A) erred in law and on facts wherein ought to give adjustment of the items from the income already declared in profit and loss account before repeatedly adding the same u/s 68 which is just double taxation.

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Sec. 68 of Income Tax Act, 1961—Cash Credit—HIMALAYAN DAIRIES PVT. LTD vs. ITO.[2020] 25 ITCD Online 049 (ITAT-DELHI)