https://www.taxtmi.com/caselaws?id=422752 The Tribunal partially allowed the appeal, directing the Assessing Officer to compute the eligible profits by considering the entire unit as a single entity for exemption under section 10B, without delving into the eligibility of claiming deductions for subsequent years. The decision focused on the eligibility of the assessee for exemptions under sections 80-IA and 10B for the current assessment year, ensuring no tax implications for that year. en-us Thu, 19 May 2022 00:00:00 +0530 Sat, 21 May 2022 09:40:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422752 The Tribunal partially allowed the appeal, directing the Assessing Officer to compute the eligible profits by considering the entire unit as a single entity for exemption under section 10B, without delving into the eligibility of claiming deductions for subsequent years. The decision focused on the eligibility of the assessee for exemptions under sections 80-IA and 10B for the current assessment year, ensuring no tax implications for that year. Case-Laws Income Tax Thu, 19 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422752