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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>Loss allocation for investment funds: business losses stay with the fund; certain non business losses pass to long term unit holders.</h1> Amendment revises section 115UB so that losses under the head Profit and gains of business or profession remain with the investment fund and may be carried forward and set off by the fund under Chapter VI and are ignored for attributing income or loss to unit holders; other fund level losses are ignored for attribution where the unit was not held for at least twelve months, and specified transitional fund losses are deemed to be losses of unit holders who held units on the cut off date and may be carried forward by them under Chapter VI for the remaining period.

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