https://www.taxtmi.com/highlights?id=29822 Section 10A is an exemption provision and therefore, the deduction u/s 10A of the I.T. Act has to be allowed from the total income of the assessee and the question of un-absorbed business loss of non 10A Units being set off prior thereto would not arise. - AT en-us Mon, 20 Jun 2016 12:59:03 +0530 Mon, 20 Jun 2016 12:59:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=29822 Section 10A is an exemption provision and therefore, the deduction u/s 10A of the I.T. Act has to be allowed from the total income of the assessee and the question of un-absorbed business loss of non 10A Units being set off prior thereto would not arise. - AT Highlights Income Tax Mon, 20 Jun 2016 12:59:03 +0530 https://www.taxtmi.com/highlights?id=29822