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Losses of firms

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..... ion to the assessment year commencing on or before the 1st day of April, 1992, which could not be set off against any other income of the firm and which had been apportioned to a partner of the firm b .....

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..... 1. Substituted for sections 75, 76 and 77 by the Finance Act, 1992, w.e.f. 1-4-1993. Prior to their substitution, sections 75, 76 and 77 were amended by the Finance Act, 1972, w.e.f. 1-4-1972, t .....

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