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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>Restriction on set-off of house property loss prevents using that loss against other income heads when other income exists.</h1> A new provision bars set-off of losses under the head 'Income from house property' against income under any other head where the net computation for that property is a loss and the assessee has income from other heads; a specified category of property is excluded and the rule applies notwithstanding earlier sub sections.

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