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    <title>Set-Off Allowed for Loss in Export Oriented Unit Against Another Division&#039;s Profit u/s 10B Exemption.</title>
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    <description>Rejection of claim of set off of loss incurred by the appellant in 100% Export Oriented Unit as eligible for exemption u/s 10B - alleged loss was claimed as set off against the profit of other Division of the assessee - set off allowed.</description>
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      <description>Rejection of claim of set off of loss incurred by the appellant in 100% Export Oriented Unit as eligible for exemption u/s 10B - alleged loss was claimed as set off against the profit of other Division of the assessee - set off allowed.</description>
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