Profits from one unit can't offset losses of another for deductions u/s 10A; each unit assessed separately. https://www.taxtmi.com/highlights?id=17417 Deduction u/s 10A or 10B - Profits on one unit cannot be set off from the loss of another firm in the process of computation of deduction under section 10A of the Act - AT en-us Mon, 24 Feb 2014 06:05:54 +0530 Mon, 24 Feb 2014 06:05:54 +0530 TaxTMI RSS Generator Profits from one unit can't offset losses of another for deductions u/s 10A; each unit assessed separately. https://www.taxtmi.com/highlights?id=17417 Deduction u/s 10A or 10B - Profits on one unit cannot be set off from the loss of another firm in the process of computation of deduction under section 10A of the Act - AT Highlights Income Tax Mon, 24 Feb 2014 06:05:54 +0530 https://www.taxtmi.com/highlights?id=17417