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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>Intra-head adjustment allows losses from one source to be set off against profits within the same income head.</h1> Intra-head adjustment permits a loss from a source to be adjusted against income from another source under the same head of income; for example, a loss from business A may be offset against profit from business B, provided both fall within the same head. The adjustment is confined to sources within that head and does not allow set off across different heads of income.

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