CA/CMA Final Direct Tax Revision | Set off and carry forward of losses | May, Sep 2026, Jan 2027

Описание: Losses are not just negative numbers.
In CA Final, they are strategy.

In this complete revision lecture, we break down Set Off & Carry Forward of Losses in a structured, exam-oriented format covering inter-head, intra-head, amalgamation, startups, inheritance, and key case laws.

🔎 What’s Covered in This Session?
✅ Basics – Sections 70 & 71
• Intra-head adjustment
• Inter-head adjustment
• Friendly vs Non-friendly heads
• Unique blood losses (Speculative, Specified Business, LTC Loss, Race Horses)
• Casual income – No set off, no deduction

✅ Carry Forward of Losses
• 8 years rule
• 4 years rule (Speculative & Race Horses)
• Indefinite carry forward (Specified business, Unabsorbed Depreciation)
• Quarantine stamp concept
• Filing of return requirement (Sec 139(3))
• Discontinued business – Can loss be carried forward?

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