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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. Here it shows just a few of many results. To view list of all cases mentioning this section, Visit here

            Provisions expressly mentioned in the judgment/order text.

            <h1>Carry Forward Business Losses for 8 Years Under Section 139(1); Special Rules for Specified Businesses and Racehorses.</h1> The Income-tax law provisions for carrying forward and setting off business losses, excluding speculative business losses, allow unadjusted losses to be carried forward for eight years if the income return is filed by the due date under section 139(1). Losses can only be adjusted against future business or professional income. Losses from specified businesses under section 35AD can only be set off against income from the same specified business and carried forward indefinitely. Losses from owning and maintaining racehorses can only be set off against similar income and carried forward for four years. These provisions do not apply to unabsorbed depreciation.

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