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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>Adjustment of loss allows discontinued business losses to be set off against later deemed business receipts even after lapse.</h1> Section 41(5) permits an unabsorbed non-speculation loss from the year a business or profession is discontinued, which could not be set off in that year, to be set off against later receipts characterised as business income under the deemed-income provisions; this set-off is allowed notwithstanding ordinary carry forward time limits and may apply even if the return of loss was filed late.

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