Denial of deduction u/s 80-IA - When the assessee exercises the option, only the losses of the years...

Denial of deduction u/s 80-IA - When the assessee exercises the option, only the losses of the years beginning from the initial A.Y. are to be brought forward and not the losses of the earlier years which have been already set off against the income of the assesseec - AT .....

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