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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>Aggregate unabsorbed depreciation and loss reduction from book profit allowed where board suspension or admitted insolvency applies.</h1> The amendment permits reduction of the aggregate amount of unabsorbed depreciation and carried forward loss (excluding depreciation) from book profit for a company, its subsidiary and the subsidiary of such subsidiary where the Tribunal has suspended the board and appointed Central Government-nominated directors; it also defines subsidiary as holding more than half the nominal equity share capital and excludes depreciation from the definition of loss.

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