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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Set off of specified business losses restricted to other specified business profits; unabsorbed losses carried forward for future set off.</h1> Losses computed in respect of a specified business are only deductible against profits and gains of other specified businesses; any unabsorbed loss is carried forward and must be set off against specified business profits in subsequent assessment years, with any remaining unabsorbed amount carried forward again.

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