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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>Losses in speculation business are limited to set off against speculation profits and may be carried forward for limited years.</h1> Losses from a speculation business may be set off only against profits and gains of another speculation business; any unrelieved loss may be carried forward and set off against future speculation profits. The special carry forward regime is governed by the Chapter and section 72(2) on depreciation and scientific research allowances applies to speculation business. A deeming provision treats purchase and sale of shares by specified companies as speculation business to the extent of that activity.

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