https://www.taxtmi.com/caselaws?id=170747 The Tribunal ruled that unabsorbed depreciation should be deducted before allowing deduction under section 10A, while unabsorbed business loss should be deducted only from the profit available after the section 10A deduction. Additionally, the Tribunal held that the profits of the special economic zone unit should not be included in computing the book profit under section 115JB of the Act. en-us Fri, 14 Nov 2014 00:00:00 +0530 Fri, 03 Jul 2026 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170747 The Tribunal ruled that unabsorbed depreciation should be deducted before allowing deduction under section 10A, while unabsorbed business loss should be deducted only from the profit available after the section 10A deduction. Additionally, the Tribunal held that the profits of the special economic zone unit should not be included in computing the book profit under section 115JB of the Act. Case-Laws Income Tax Fri, 14 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170747