It has been held that the words "other proceedings" in section 69(3) of the Indian Partnership Act, 1932, must receive their full meaning untranslated by the words "a claim to set off", the latter words neither intend nor can be centred to cut-down the generality of the words "other proceedings", by the Supreme Court in
A. Girdharmal Kapur Chand v. Dev Raj
B. Commissioner of I. T. v. Jayalakshmi Rice & Oil Mills
C. Jagdish Chandra Gupta v. Kajaria Traders (India) Ltd.
D. Loonkaran Sethia v. Ivan E-John
Answer: Option C
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