https://www.taxtmi.com/caselaws?id=797173 Separate computation of export profits under Section 10B determines the available deduction for each eligible undertaking but does not alter the treatment of that undertaking's profits or losses in computing combined income. Losses of a Section 10B-eligible undertaking remain subject to ordinary inter-source and inter-head set-off and carry-forward rules. The pari materia interpretation of Section 10A and the applicable CBDT circular support set-off of an eligible unit's loss against taxable profits of other undertakings. en-us Tue, 11 Aug 2026 00:00:00 +0530 Mon, 31 Aug 2026 12:59:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797173 Separate computation of export profits under Section 10B determines the available deduction for each eligible undertaking but does not alter the treatment of that undertaking's profits or losses in computing combined income. Losses of a Section 10B-eligible undertaking remain subject to ordinary inter-source and inter-head set-off and carry-forward rules. The pari materia interpretation of Section 10A and the applicable CBDT circular support set-off of an eligible unit's loss against taxable profits of other undertakings. Case-Laws Income Tax Tue, 11 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797173