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    <title>Treatment of Loss from Units availing deduction u/s 80-IC of the Income Tax Act,1961</title>
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    <description>Profit eligible for deduction under the eligible unit deduction regime is to be computed as if the eligible business were the only source of income; therefore, intra unit and inter head adjustments, including set off of losses of one eligible unit against profit of another unit or other heads of income, are not permitted for the purpose of claiming the deduction.</description>
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      <description>Profit eligible for deduction under the eligible unit deduction regime is to be computed as if the eligible business were the only source of income; therefore, intra unit and inter head adjustments, including set off of losses of one eligible unit against profit of another unit or other heads of income, are not permitted for the purpose of claiming the deduction.</description>
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