Eligible unit deduction u/s. 80IA of the Income Tax Act allowable on gross basis: ITAT Delhi

Pragati Power Corporation Ltd Vs ACIT (ITAT Delhi)

ITAT Delhi held that eligible unit deduction u/s 80IA of the Income Tax Act has to be granted on gross basis treating that is the only undertaking with the assessee without set off losses of other industrial units of the assessee

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