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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 losses across income heads clarified: non-capital losses can offset capital gains, but capital losses cannot.</h1> Section 71 permits set off of losses arising under heads other than Capital gains against income under any other head for the same assessment year; if non-capital losses arise and the assessee also has Capital gains, those non-capital losses may be set off even against Capital gains (short-term or other). However, a loss under the head Capital gains cannot be set off against income under other heads.

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