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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>Apportionment of carried forward losses: transferee companies treat allotted shares as their own for carry forward and set off under tax law.</h1> Losses or profits that would have been carried forward under Chapter VI of the Income tax Act, 1961, where assets, rights and liabilities of a body corporate are transferred to other bodies corporate continuing the same business, shall be apportioned among the transferee bodies corporate under Central Government rules, and each transferee shall deal with its allotted share as if it had itself sustained that loss for purposes of Chapter VI.

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