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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 under Section 71 permits inter-head adjustment subject to specified statutory exceptions.</h1> Set off of loss from one head against income from another head under Section 71 allows inter-head adjustment within the same previous year, but statutory exceptions restrict certain categories. Speculative business loss is confined to speculative income; specified business loss under section 35AD is confined to specified business income; business or profession losses cannot be set off against salary income; capital loss set off is limited to corresponding capital gains with carry forward allowed; race horse losses and exempt-source losses have source-specific restrictions; house property loss is subject to a statutory ceiling. Carry forward does not permit inter-head adjustment.

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