Loss of non-eligible unit can not be set off against profit of eligible unit for calculation of deduction u/s. 10A

ITAT, BENCH `C’ [SPECIAL BENCH] CHENNAI Scientific Atlanta India Technology Pvt. Ltd. Vs. ACIT, Appeal No.:, ITA Nos. 229/Mds/2007 & 362/Mds/ 2008, Decided on: February 5, 2010 ORDER PER N. BARATHVAJA SANKAR. VICE PRESIDENT: The Honourable President, Income Tax Appellate Tribunal, vide orders dated 24.04.2009 and 08.05.2009 constituted the present Special Bench to dispose of the captioned appeals as well as to adjudicate the following question of law:- “Whether the business losses of a non eligible unit, whose income is not eligible for deduction under section ...