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2019 (5) TMI 1132 - HC - Income TaxRectification u/s 254 - Deduction u/s 10A - ‘set off of unabsorbed depreciation - HELD THAT:- This Court has been taken through the judgment of the Supreme Court in CIT v Yokogawa India Ltd. [2016 (12) TMI 881 - SUPREME COURT] . The Court has held that “though Section 10-A as amended is a provision for deduction, the stage of deduction would be while computing the gross total income of the eligible undertaking under Chapter-IV of the Act and not at the stage of computation of total income under Chapter-VI”. As far as the present case is concerned, no error appears to have been committed by the ITAT in the impugned order [2017 (8) TMI 273 - ITAT DELHI] .
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