https://www.taxtmi.com/caselaws?id=797173 Losses of an undertaking eligible for deduction under Section 10B remain available for set-off against taxable profits of other undertakings and for carry-forward under the general loss provisions. Section 10B requires separate computation of export profits solely to quantify the deduction for each eligible undertaking; it does not alter the treatment of that undertaking's profit or loss in computing combined income. Rules governing aggregation, inter-source and inter-head set-off, and carry-forward therefore continue to apply. en-us Fri, 14 Aug 2026 00:00:00 +0530 Tue, 18 Aug 2026 08:35:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797173 Losses of an undertaking eligible for deduction under Section 10B remain available for set-off against taxable profits of other undertakings and for carry-forward under the general loss provisions. Section 10B requires separate computation of export profits solely to quantify the deduction for each eligible undertaking; it does not alter the treatment of that undertaking's profit or loss in computing combined income. Rules governing aggregation, inter-source and inter-head set-off, and carry-forward therefore continue to apply. Case-Laws Income Tax Fri, 14 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797173