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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 loss permitted on re-establishment, with set off against business profits and extended carry forward.</h1> A proviso allows losses from a business discontinued under the discontinuance provision that is re-established within the revival period to be carried forward to the assessment year of re-establishment, set off first against that business's or any other business's profits for that year, and if not wholly set off and the business continues, carried forward for a limited number of succeeding assessment years; the general non-set off rule is amended to exclude these losses.

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