https://www.taxtmi.com/acts?id=31793 The amendment exempts companies whose change in shareholding in a previous year occurs pursuant to an approved resolution plan under the Insolvency and Bankruptcy Code, 2016, from the restriction on carry forward and set off of losses, provided the jurisdictional Principal Commissioner or Commissioner is given a reasonable opportunity of being heard. en-us Thu, 01 Feb 2018 17:07:57 +0530 Thu, 01 Feb 2018 17:07:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=31793 The amendment exempts companies whose change in shareholding in a previous year occurs pursuant to an approved resolution plan under the Insolvency and Bankruptcy Code, 2016, from the restriction on carry forward and set off of losses, provided the jurisdictional Principal Commissioner or Commissioner is given a reasonable opportunity of being heard. Act-Rules Bills Thu, 01 Feb 2018 17:07:57 +0530 https://www.taxtmi.com/acts?id=31793