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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>Deemed direct investment through AIFs prevents Indian taxation of non resident offshore income, and such losses are not set off.</h1> Income of a non resident investor from offshore investments routed through a Category I or Category II AIF is deemed to be a direct investment by the investor under section 115UB and, therefore, is not taxable in India under section 5(2). Losses from such offshore investments are exempt and cannot be set off or carried forward against the income of the Category I or Category II AIF.

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