https://www.taxtmi.com/caselaws?id=801258 Post-amalgamation loss set-off under the Kerala Agricultural Income Tax Act, 1991 concerns whether an amalgamated company may carry forward and set off the amalgamating company's losses against its own income. The relevant issues include succession to the business and the statutory eight-year limitation on carrying forward losses. The subject matter also includes review proceedings concerning the claimed entitlement to such loss set-off. en-us Wed, 14 Oct 2026 00:00:00 +0530 Sat, 17 Oct 2026 05:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801258 Post-amalgamation loss set-off under the Kerala Agricultural Income Tax Act, 1991 concerns whether an amalgamated company may carry forward and set off the amalgamating company's losses against its own income. The relevant issues include succession to the business and the statutory eight-year limitation on carrying forward losses. The subject matter also includes review proceedings concerning the claimed entitlement to such loss set-off. Case-Laws Income Tax Wed, 14 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801258