1976 (10) TMI 21

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..... ment of the court was delivered by CHINNAPPA REDDY, ACTG. C.J.-The Income-tax Appellate Tribunal, Chandigarh, has referred for our decision the following question : "Whether, on the facts and in the circumstances of the case, the assessee-firm is entitled to claim the carry forward of the losses of the registered firm even in spite of section 75(2) of the Income-tax Act ? " There can only be on .....

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