2016 (3) TMI 1268

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..... GMENT The revenue has preferred the present appeal by raising the following substantial question of law: "Whether on the facts and circumstances of the case, the Tribunal is right in law concluding that the deduction under Section 10A of the Act can be allowed before determining the gross total income and without setting off the business loss of DTA unit with the profit of EHTP unit resulting i .....

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..... d. 4. We are not impressed by his submission since as on today, the issue is already covered by the decision of this court in the case of Yokogawa India Ltd., (supra) it cannot be said that any substantial question of law would arise for our consideration as canvassed. However, in the event the Apex Court takes a different view, the revenue may take appropriate action in accordance with law. 5. .....

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