Brought forward unabsorbed depreciation and losses of the unit, ...
Section 10A Depreciation & Losses: No Offset Against Section 10B Eligible Unit's Current Profit for Deductions.
July 1, 2014
Case Laws Income Tax AT
Brought forward unabsorbed depreciation and losses of the unit, the income of which is not eligible for deduction u/s 10A of the Act, cannot be set off against the current profit of the eligible unit for computing deduction us/ 10B - AT
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