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2021 (4) TMI 546 - HC - Income TaxExemption / deduction u/s 10A - Setting off of loss of a Unit eligible for deduction under Section 10A against the profits of other Units entitled for a similar deduction under Section 10A - HELD THAT:- Second substantial question of law answered in favour of the assessee by a decision of the Hon'ble Supreme Court in the case of Commissioner of Income-tax vs. Yokogawa India Ltd. [2016 (12) TMI 881 - SUPREME COURT]
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