STPI Unit - set off of losses - As the profits and gains under ...
Section 10A Excludes Profits from Income, Prevents Setting Off Business Losses Against Them.
August 10, 2012
Case Laws Income Tax AT
STPI Unit - set off of losses - As the profits and gains under section 10A were not to be included in the income of the assessee at all, the question of setting off the loss of the assessee from any business against such profits and gains of the undertaking would not arise - AT
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