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2015 (1) TMI 1460 - KARNATAKA HIGH COURTDeduction u/s 80IA - claim to be computed undertaking wise, i.e., in the manner in which the assessee has claimed deduction - Whether the Tribunal was justified in holding that in granting deduction under Section 80IA of the Act, it is only the income of the loss making units should be taken into consideration and not all the units of the assessee, some of which were making profits? - HELD THAT:- This Court had an occasion to consider the said substantial question of law in case of Komarla Feeds and Foods Pvt. Ltd. Vs. Commissioner of Income-tax [2015 (1) TMI 1458 - KARNATAKA HIGH COURT] where this Court has answered the said substantial question of law in favour of the assessee and against the revenue.
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