Section 80IA Deduction Limits: Legal Fiction Prevents Notional Set-Off Beyond Defined Scope. https://www.taxtmi.com/highlights?id=26770 Entitlement to deduction u/s.80IA - Fiction created in sub-section does not contemplate to bring set off amount notionally. Fiction is created only for the limited purpose and the same can not be extended beyond the purpose for which it is created - AT en-us Mon, 04 Jan 2016 18:26:33 +0530 Mon, 04 Jan 2016 18:26:33 +0530 TaxTMI RSS Generator Section 80IA Deduction Limits: Legal Fiction Prevents Notional Set-Off Beyond Defined Scope. https://www.taxtmi.com/highlights?id=26770 Entitlement to deduction u/s.80IA - Fiction created in sub-section does not contemplate to bring set off amount notionally. Fiction is created only for the limited purpose and the same can not be extended beyond the purpose for which it is created - AT Highlights Income Tax Mon, 04 Jan 2016 18:26:33 +0530 https://www.taxtmi.com/highlights?id=26770