Section 80-IA Deduction: No Need to Offset Unabsorbed Depreciation Against Other Income Heads Under Chapters IV-C and IV-F.

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....Deduction u/s.80-IA - There is no occasion or need for the set off of unabsorbed deprecation against income assessable under other heads of income, i.e., under Chapters IV-C and IV-F, as the assessee claims or does. - AT....