2020 (6) TMI 638

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..... n 10A - HELD THAT:- Parties jointly submitted that the first substantial question of law has been answered by a Full Bench of this Court in 'COMMISSIONER OF INCOME TAX Vs. HEWLETT PACKARD GLOBAL SOFT LTD. [ 2017 (11) TMI 205 - KARNATAKA HIGH COURT] in the favour of assessee. Computing deduction u/s. 10A - losses of EC-1 EC-2 units cannot be set off against the profits of the EC-3 .....

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..... A. NO. 184 of 2012 - - - Dated:- 11-6-2020 - Mr. Justice Alok Aradhe And Mr. Justice Hemant Chandangoudar For the Appellants : Sri Dilip, Adv. For Sri K V Aravind, Adv. For the Respondent : Sri T Suryanarayana, Adv. JUDGMENT Mr.Dilip, learned counsel for K.V.Aravind, learned counsel for the revenue. Mr.T.Suryanarayana, learned counsel for the respondent. 2. This appeal .....

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..... nal committed an error in not taking into consideration the amendment to Section 10A of the Act by Finance Act 2000 w.e.f. 01.04.2001, the deduction of profits and gains earned by the undertaking from the export of the article or things or computer software is required to be allowed from the total income of the assessee and consequently the loss from any STP / non STP unit is required to be set of .....

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