Section 10A: Deduct Income Before Offsetting Unabsorbed Losses from Non-10A Units Under Income Tax Act.

Section 10A is an exemption provision and therefore, the deduction u/s 10A of the I.T. Act has to be allowed from the total income of the assessee and the question of un-absorbed business loss of non 10A Units being set off prior thereto would not arise. - AT .....

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