Insertion of new section 73A

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..... llowing section shall be inserted with effect from the 1st day of April, 2010, namely:— Carry forward and set off losses by specified business. "73A. (1) Any loss, computed in respect of any specif .....

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..... come from any other specified business, shall, subject to the other provisions of this Chapter, be carried forward to the following assessment year, and — (i) it shall be set off against the profits .....

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