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    <title>losses of non eligible unit can be set off against the profit of eligible unit</title>
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    <description>A unit level deduction for profits from export activities is available only to undertakings meeting specified commencement, non reconstruction, plant use and foreign exchange repatriation conditions and certification requirements. The deduction operates at the undertaking level so eligible unit income is treated separately, and losses of non eligible units may not be set off against profits of eligible units when computing the unit level deduction.</description>
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      <title>losses of non eligible unit can be set off against the profit of eligible unit</title>
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      <description>A unit level deduction for profits from export activities is available only to undertakings meeting specified commencement, non reconstruction, plant use and foreign exchange repatriation conditions and certification requirements. The deduction operates at the undertaking level so eligible unit income is treated separately, and losses of non eligible units may not be set off against profits of eligible units when computing the unit level deduction.</description>
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