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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>Set off of speculation business losses limited to other speculation profits, with restricted carryforward and prioritised application.</h1> Losses from a speculation business may be set off only against profits of other speculation businesses; unabsorbed losses become unabsorbed speculation business loss that can be carried forward and set off only against future speculation business profits and not beyond four succeeding tax years, and such unabsorbed losses must be applied before other carried forward allowances.

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