<s>[INST] If loss is not allowed to be adjusted while calculating disputed tax, will that loss be allowed to be carried forward? [/INST] As per the amendment proposed in Vivad se Vishwas,in a case where the dispute in relation to an assessment year relates to reduction of Minimum Alternate Tax (MAT) credit or reduction of loss or depreciation, the appellant shall have an option either to (i) include the amount of tax related to such MAT credit or loss or depreciation in the amount of disputed tax and carry forward the MAT credit or loss or depreciation or (ii) to carry forward the reduced tax credit or loss or depreciation. CBDT will prescribe the manner of calculation in such cases. </s>