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2017 (3) TMI 1229 - AT - Income TaxDeduction under section 10A - Held that:- AO was not justified in set off of the unabsorbed business loss against profits of the eligible units and the assessee is entitled for exemption under section 10B of the Income Tax Act. This ground of appeal is allowed. See C.I.T. & Another Versus M/s Yokogawa India Ltd. [2016 (12) TMI 881 - SUPREME COURT ]
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