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    <title>Loss from 10A Unit Can Offset Interest Income from Other Sources, Favorable CBDT Circular Applied in Assessment.</title>
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    <description>Setting off of loss of 10A unit, against interest income assessed under the head ‘income from other sources’ - undisputed position that the Circular dated 16.7.2013 issued by the CBDT is beneficial to the assessee - effect of the said Circular is required to be given - AT</description>
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