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2018 (6) TMI 1395 - HC - Income TaxDeduction of Section 10A - computation of claim - Held that:- The issue involved in the present case is covered by the decision in the case of ‘Commissioner of Income Tax And Another v. Yokogawa India Limited’ [2016 (12) TMI 881 - SUPREME COURT] holding that deduction under Section 10A of the Act is to be computed at the stage of computing gross total income of the eligible undertaking under Chapter IV of the Act and at the stage of computation of total income under Chapter VI of the Act and deduction under Section 10A of the Act only qua the eligible under taking and without reference to other eligible or non eligible units or undertakings of same assessee. The deductions under Section 10A therefore would be prior to the commencement of the exercise to be undertaken under Chapter VI of the Act for arriving at the total income of the assessee from the gross total income
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