https://www.taxtmi.com/highlights?id=6403 Exemption u/s.10-B - the set off of the eligible unit loss against income of non eligible unit during the tax holiday period when the Assessee has not opted out of the incentive provisions for this year cannot be allowed and has been rightly not allowed by the Revenue authorities. - AT en-us Sat, 05 Jan 2013 21:43:52 +0530 Sat, 05 Jan 2013 21:43:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=6403 Exemption u/s.10-B - the set off of the eligible unit loss against income of non eligible unit during the tax holiday period when the Assessee has not opted out of the incentive provisions for this year cannot be allowed and has been rightly not allowed by the Revenue authorities. - AT Highlights Income Tax Sat, 05 Jan 2013 21:43:52 +0530 https://www.taxtmi.com/highlights?id=6403