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Case Law Details

Case Name : CIT Vs. Yokogawa India Ltd (Karnataka High Court)
Related Assessment Year :
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CIT Vs. Yokogawa India Ltd (Karnataka High Court)- The High Court had to consider two issues for AY 2001-02 & on wards: whether

(i) the loss incurred by a non-eligible unit &

(ii) the brought forward un absorbed loss & un absorbed depreciation of the eligible unit has to be set-off against the profits of the eligible unit before allowing deduction u/s 10A/ 10B.

As the relief under Section 10A of the Act is in the nature of exem

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