TY - BOOK AU - Iyengar , A. C. Sampath AU - Rajaratnam, S. (Rev.) AU - Balasubramanyan, P. K. (Forw.) TI - Law of income tax: a commentary on the Income-tax Act, 1961 (Vol. 4) SN - 9788177337648 U1 - 343.05254 PY - 2011/// CY - New Delhi : PB - Barat Law House, KW - Income tax--Law and legislation--India N1 - Table of contents: Chapter 6. Aggregation of income and set off or carry forward of loss ER -