COMMISSIONER OF INCOME-TAX versus P. B. JAI SINGH
Firm Unregistered Firm Loss Carry Forward and Non-Registered Firm Assessment for the Assessment Year 1973 74 But it is estimated that the loss of the registered firm may be carried forward in subsequent years and the registered firm of Indian Income Tax The partner's income of the Act, 1961, may be withheld. , Sections 72, 75 and 77 (1)
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