Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 114] [Entire Act] Union of India - Subsection Section 114(1) in The Income Tax Act, 2025 (1)Any loss, computed in respect of a specified business, referred to in section 46, shall be set off only against profits and gains of another specified business.
