Dealing with the issues pertaining to loss set off and carry over comprehensively and in an elaborate manner including assesses covered by section 10A, 10AA, 10B, 80-IA(5). Comprehensive commentary with latest judicial decisions.
This book is an exhaustive commentary on the provisions relating to set off and carry forward of losses, which is a common yet controversial issue for individuals as well as corporates alike.

Key Features:-

  • Comprehensively deals with the treatment of all losses under the Income-tax Act, 1961
  • Discusses law as amended by the Finance (No.2) Act, 2014
  • Separate chapter on tax planning and brief discussion on GAAR
  • Explains exhaustively the concepts of “Speculation” and “Speculation Business”
  • Deals with losses incurred by assesses covered by section 10A, 10AA and 10B
  • Covers latest judicial decisions

More Details about Set Off and Carry Forward of Losses (4th edition)

General Information  
Author(s)CA Kirit S Sanghvi
PublisherCCH India
Edition4th Edition
Publish YearMay 2014