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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 of firms allowed back to firm if the apportioned partner remains, enabling carryforward under income tax carry forward rules.</h1> Apportioned but unrelieved losses of firms from the transitional assessment period may be set off against the firm's income provided the partner to whom the loss was apportioned continues in the firm; such losses, when allowed to the firm, are eligible for carry forward and set off under the applicable carry forward and inter head adjustment provisions.

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