February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 80 : Submission of return for losses

80. Notwithstanding anything contained in this Chapter, no loss which has not been determined in […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 79 : Carry forward and set off of losses in the case of certain companies

79. Notwithstanding anything contained in this Chapter, where a change in shareholding has taken place […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 78 : Carry forward and set off of losses in case of change in constitution of firm or on succession

78. (1) Where a change has occurred in the constitution of a firm, nothing in […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 75 : Losses of firms

75. Where the assessee is a firm, any loss in relation to the assessment year […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 74A : Losses from certain specified sources falling under the head “Income from other sources”

74A. (1) [* * *] (2) [* * *] (3) In the case of an […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 74 : Losses under the head “Capital gains”

74. (1) Where in respect of any assessment year, the net result of the computation […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 73A : Carry forward and set off of losses by specified business

73A. (1) Any loss, computed in respect of any specified business referred to in section […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 73 : Losses in speculation business

73. (1) Any loss, computed in respect of a speculation business carried on by the […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 72AB : Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in business reorganisation of co-operative banks

72AB. (1) The assessee, being a successor co-operative bank, shall, in a case where the […]
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