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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>Carryforward limit on amalgamation losses curtails period for successor entities to carry predecessor banking and government company losses.</h1> Amendment limits carry forward of accumulated losses deemed to be of the successor entity where an amalgamation scheme is brought into force on or after 1 April 2025. Losses of the original predecessor entity, including specified banking or Government companies, shall be carried forward by the successor entity for not more than eight assessment years immediately succeeding the assessment year for which such loss was first computed for the original predecessor entity. 'Original predecessor entity' is defined as the predecessor entity in respect of the first amalgamation.

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