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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 limitation on amalgamated losses restricts successor entities' ability to carry forward deemed predecessor losses for a limited period.</h1> Section 72AA deems the accumulated business loss and unabsorbed depreciation of specified amalgamating banking or government insurance entities to be the loss or allowance for depreciation of the successor entity in the year the amalgamation scheme is brought into force, applying the Act's ordinary set off and carry forward rules; for schemes brought into force on or after 1 April, 2025, such deemed losses may be carried forward only for a limited number of assessment years measured from the year the loss was first computed for the original predecessor entity.

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