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Exceptions to the rule that the assessee must be the same

Income Tax - Set off and Carry forward of Losses - 05 - On inheritance on death of an individual, the legal heir shall carry forward the losses of deceased for the balance number of years. Section 72A: The unabsorbed losses and the unabsorbed depreciation of the amalgamating company shall be deemed to be the unabsorbed loss and depreciation of the amalgamated company subject to the fulfillment of certain conditions referred to in Section 72A. Section 72A: Firm succeeded to by a company fulfillin .....

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