High Court Confirms Section 67A and Section 80 Operate Independently for AOP Member Loss Calculation and Relief.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Share of member from Association of persons (AOP) - Return of loss u/s 80 - The relief that has to be considered for the purpose of Section 67A is not dependent on Section 80 - HC....
TaxTMI