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2010 (10) TMI 618 - AT - Income TaxDeduction u/s 10A - Scrutiny - 100% EOU - assessee, while filing the return, quantified the deduction u/s 10A and worked out without considering the results of operation of other units for the relevant year, has also the unabsorbed depreciation and brought forward business loss of non 10A units - following decisions in assessee's own case, it has been held that deduction u/s 10A should be allowed in respect of profits of the business of the eligible undertaking without reducing the losses of other units/brought forward losses/unabsorbed depreciation allowance - it is mentioned in section 10A that such deduction is to be restricted to the total income of the assessee computed under the provisions of the Act - Decided in favour of the assessee
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