Supreme Court of India
Seth Jamnadas Daga and Others v. Commissioner of Tncome-tax, South Bombay
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1 Supreme Court bench has cited this judgment.
From the headnote
Income-tax-Two firms registered and another unregistered focome from unregistered firm, if can be set off against loss from registered firms-Losses of the registered firm, if can be carried forward in subsequent year-Indian Income-tax Act, 19zz (II of 19aa), ss. 14(a), 16(r)(a) and 24(r). The appellants were partners of two registered firms and another firm which was unregistered. Their profit and loss for the assessment year I948-49 were as follows:-From registered firms Rs. n,902 loss, I,265 loss, total loss Rs. x3,167. Income from the unregistered firm Rs. 26,no profit, other income Rs.
Where later benches applied it
Of those, 1 mentioned
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