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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>Specified business loss set-off limited to profits of other specified businesses; carryforward allowed only against specified business profits.</h1> Losses from a specified business may be set off only against profits and gains of other specified businesses in the same tax year; any unabsorbed loss is carried forward and in subsequent years may similarly be set off only against profits and gains of specified businesses. 'Unabsorbed loss from the specified business' means a computed loss from a specified business not wholly set off under the intra-category rule for that tax year.

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