https://www.taxtmi.com/highlights?id=22051 TPA - income of section 10A unit has to be excluded at source itself before arriving at the gross total income, hence, question of setting off of loss against such profits of 10A units will not arise. Assessee’s claim of set off of losses of the STPI Unit against other income has to be allowed - AT en-us Tue, 10 Mar 2015 06:16:42 +0530 Tue, 10 Mar 2015 06:16:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=22051 TPA - income of section 10A unit has to be excluded at source itself before arriving at the gross total income, hence, question of setting off of loss against such profits of 10A units will not arise. Assessee’s claim of set off of losses of the STPI Unit against other income has to be allowed - AT Highlights Income Tax Tue, 10 Mar 2015 06:16:42 +0530 https://www.taxtmi.com/highlights?id=22051