https://www.taxtmi.com/highlights?id=22601 Deduction u/s 80IA - When the assessee exercises the option, the only losses of the years beginning from initial assessment year alone are to be brought forward and no losses of earlier years which were already set off against the income of the assessee. - HC en-us Tue, 21 Apr 2015 07:23:02 +0530 Tue, 21 Apr 2015 07:23:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=22601 Deduction u/s 80IA - When the assessee exercises the option, the only losses of the years beginning from initial assessment year alone are to be brought forward and no losses of earlier years which were already set off against the income of the assessee. - HC Highlights Income Tax Tue, 21 Apr 2015 07:23:02 +0530 https://www.taxtmi.com/highlights?id=22601