NO Nainesh Set Off provision is applicable only & Only if you appear & clear both groups togather but you cannot get inter group s/off of aggregate if you have appeared & cleared both groups in different attempts, or even if you have claimed exemptions & attempted for remaining papers as you are going to do, then S/off provisions will not be applicable. I am very clear & sure with the provisions, However by any chance if I am wrong Pls some other members Give your Views so I can also become more clear on my .001% doubt of the provisions
CAclubindia
