Yokogawa India - Section 10A computation
Facts
Section 10A (then-current) deduction for STPI/SEZ units.
Issue
Stage at which deduction is computed - gross total income or unit-wise.
Held
Section 10A is a unit-wise deduction at the stage of computing profits of the eligible unit, not Gross Total Income deduction.
Ratio
Exemption-style sections operate at the income-head stage; brought-forward losses adjusted before computation.
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