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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Set off of house property loss relating to interest on borrowed capital carried forward to subsequent assessment years.</h1> Where the computation under the head Income from house property yields a loss for assessment years commencing 1 April 1993 or 1 April 1994, the portion of that loss attributable to interest on borrowed capital not set off shall be carried forward and set off in the assessment year commencing 1 April 1995, and any remaining balance shall be carried forward and set off in the assessment year commencing 1 April 1996 against income under any head.

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