Special provisions relating to business reorganisation
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....from ordinary sources' of the predecessor, in respect of the financial year in which business reorganisation has taken place, shall be deemed to be the 'unabsorbed preceeding year loss from ordinary sources' of the successor in respect of the financial year; and the provisions of section 58 shall apply accordingly. (3) The 'unabsorbed current loss from special source' of the predecessor for the....


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