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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>Restriction on set off of losses expands disallowance to prevent loss set offs against the specified taxable income under the amended provision.</h1> The amendment inserts 'or set off of any loss' into subsection (2) of section 115BBE, extending the bar in that subsection to prohibit taxpayers from setting off losses against the specified income, thereby aligning loss set off treatment with existing allowance disallowance under the provision.

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