https://www.taxtmi.com/caselaws?id=66787 The Tribunal affirmed the AAC's decision, allowing the carry forward and set off of business losses by the assessee from a partnership firm to her proprietary concern based on the continuity of the same business activity. The judgment emphasized the importance of the business remaining consistent across relevant years for the purpose of claiming such set offs. en-us Tue, 29 Mar 1988 00:00:00 +0530 Mon, 07 Mar 2011 12:37:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66787 The Tribunal affirmed the AAC's decision, allowing the carry forward and set off of business losses by the assessee from a partnership firm to her proprietary concern based on the continuity of the same business activity. The judgment emphasized the importance of the business remaining consistent across relevant years for the purpose of claiming such set offs. Case-Laws Income Tax Tue, 29 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66787