1975 (7) TMI 80

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....f loss which had arisen to his wife who is a partner along with him in a firm should be allowed to be set off against the income from other heads in his own assessments. The claim was rejected by the ITO and the AAC upheld the ITO's action on the ground that the matter was closed by the decision of the Kerala High Court in the assessee's own case. But the assessee's grievance is that the AAC had n....