https://www.taxtmi.com/caselaws?id=202935 The Tribunal partially allowed the assessee's appeal by ruling in favor of the assessee on the Section 10A deduction issue. It held that profits from eligible units should be computed separately without adjustment for losses from non-eligible units. However, the Tribunal upheld the CIT(A)'s decision on the lease rent claim, stating it was not maintainable as relevant facts were not presented during assessment proceedings. en-us Fri, 04 Jun 2010 00:00:00 +0530 Thu, 30 Aug 2012 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202935 The Tribunal partially allowed the assessee's appeal by ruling in favor of the assessee on the Section 10A deduction issue. It held that profits from eligible units should be computed separately without adjustment for losses from non-eligible units. However, the Tribunal upheld the CIT(A)'s decision on the lease rent claim, stating it was not maintainable as relevant facts were not presented during assessment proceedings. Case-Laws Income Tax Fri, 04 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202935