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AO to Calculate Profits u/s 80IA(5) Only if Eligible Business is Sole Income Source; Exclude Past Losses.
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....Deduction u/s 80IA - AO directed to compute the profits u/s 80IA(5) if such eligible business is the only sources of income and only the losses of the years beginning from the initial AY are to be brought forward and not losses of earlier years which have been already set off against the income - AT....