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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>Carry forward of business losses allows set off against future business profits subject to specified re establishment and time limits.</h1> Carry forward and set off allows an assessee with a non speculation business loss that cannot be wholly set off to carry the unrelieved loss forward and set it off against profits and gains of any business or profession in subsequent assessment years; residual amounts are carried forward further. Losses attributable to a business discontinued and later re established within the specified period are carried to the year of re establishment and may be set off against that business or any other, with remaining amounts carried forward for up to seven succeeding years. Carry forward precedence is required before certain allowance carryforwards, and most losses are time barred after eight succeeding years.

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