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Carry forward of lossesses

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(Querist)
04 April 2012 when a closely held company with existing loss is sold by transfer of shares, then such loss can be carried forward by purchaser or not?
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Pankaj Gandhi Jaiswal

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Pankaj Gandhi Jaiswal (Expert)
04 April 2012 If more than of 50% shareholder is same shareholder of previous loss company then it can be carry forward otherwise not

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