2020 (6) TMI 638

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.... Appellants : Sri Dilip, Adv. For Sri K V Aravind, Adv. For the Respondent : Sri T Suryanarayana, Adv. JUDGMENT Mr.Dilip, learned counsel for K.V.Aravind, learned counsel for the revenue. Mr.T.Suryanarayana, learned counsel for the respondent. 2. This appeal under Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act', for short) has been filed by th....

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....0 w.e.f. 01.04.2001, the deduction of profits and gains earned by the undertaking from the export of the article or things or computer software is required to be allowed from the total income of the assessee and consequently the loss from any STP / non STP unit is required to be set off against the income of the other STP unit before allowing deduction u/s. 10A of the Act? 3. When the matter wa....