https://www.taxtmi.com/circulars?id=5244 Unabsorbed business losses apportioned to partners for earlier years shall be brought back to the firm for set off if the partner continues in the firm, and may be carried forward and set off under the statutory carry forward and set off provisions; the administration directs that set off under the provisions permitting inter head adjustments may be allowed in the hands of the firm for assessment year 1993-94. en-us Tue, 18 Apr 1995 00:00:00 +0530 Sat, 20 Sep 2008 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5244 Unabsorbed business losses apportioned to partners for earlier years shall be brought back to the firm for set off if the partner continues in the firm, and may be carried forward and set off under the statutory carry forward and set off provisions; the administration directs that set off under the provisions permitting inter head adjustments may be allowed in the hands of the firm for assessment year 1993-94. Circulars Income Tax Tue, 18 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5244