Deduction u/s. 80-IA is to be allowed unit-wise without deducting losses in other unit

IN THE ITAT BANGALORE BENCH ‘B’ Jindal Aluminium Ltd. Versus Assistant Commissioner of Income-tax IT APPEAL NO. 1021 (BANG.) OF 2011 [ASSESSMENT YEAR 2004-05] AUGUST 31, 2012 ORDER N.V. Vasudevan, Judicial Member  This is an appeal by the assessee against the order dated 12-08-2011of CIT(A)-I, Bangalore, relating to AY: 2004-05. 2. M/s Jindal Aluminum Ltd., the Assessee in this appeal, is engaged in the business of manufacture and sale of aluminum extrusion and generation of wind energy. The Aluminum extrusion plant is situated at Tumkur Road, Bangalore. The busin...