https://www.taxtmi.com/acts?id=4279 Losses must be determined in a return filed in accordance with the statutory return-filing provision before they can be carried forward and set off; absent such a return-based determination, carry forward and set-off under the income-tax carry-forward provisions is barred. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 28 Aug 2025 12:06:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4279 Losses must be determined in a return filed in accordance with the statutory return-filing provision before they can be carried forward and set off; absent such a return-based determination, carry forward and set-off under the income-tax carry-forward provisions is barred. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4279