https://www.taxtmi.com/circulars?id=8851 A spouse's share of loss in a partnership is not to be attributed to the individual partner for assessment under the income attribution provisions; prior administrative guidance directing set off and carry forward of such family member losses is withdrawn and assessing officers must apply the accepted legal position. en-us Thu, 06 Apr 1972 00:00:00 +0530 Sat, 28 May 2011 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8851 A spouse's share of loss in a partnership is not to be attributed to the individual partner for assessment under the income attribution provisions; prior administrative guidance directing set off and carry forward of such family member losses is withdrawn and assessing officers must apply the accepted legal position. Circulars Income Tax Thu, 06 Apr 1972 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8851