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2018 (10) TMI 1844 - AT - Income TaxExemption u/s. 10B computation - whether at the stage prior to arriving at the gross total income i.e., before allowing set off for carry forward of losses or the carry forward losses must be set off against the gross total income & then exemption u/s. 10B should be allowed? - HELD THAT:- Since, it is a recurrent issue and the issue has been allowed in the assessee’s own case [2018 (2) TMI 1998 - ITAT CHENNAI] relying on the judgement of the Hon’ble Apex Court in the case of CIT vs Yokagawa India Ltd [2016 (12) TMI 881 - SUPREME COURT] the Revenue’s appeal is dismissed.
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