General exclusion of deduction and set off, etc. - Section 115VL

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....his Chapter Deductions deemed to have been allowed under section 30 to 43B Sections 30 to 43B shall apply as if every loss, allowance or deduction referred to therein and relating to or allowable for any of the relevant previous years, had been given full effect to for that previous year itself Carried Forward and set off of loss not allowed No loss referred u/s 70(1) and (3) or u/s 71(1) and....