Carry forward and set off of losses in case of change in constitution of firm or on succession

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..... Carry forward and set off of losses in case of change in constitution of firm or on succession. 78. 1 [( 1) Where a change has occurred in the constitution of a firm, nothing in this Chapter sha .....

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..... all entitle any person other than the person incurring the loss to have it carried forward and set off against his income. ----------------------------------- Notes :- 1. .....

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