AO was justified in setting off loss of one unit against income of other units for sec. 80-IC relief: ITAT

IT : Where assessee had two manufacturing units both of which were eligible for deduction under section 80-IC, in view of fact that one of said unit earned profit whereas other unit incurred loss, while computing amount of deduction, revenue authorities were justified in setting of said negative income of one eligible unit against positive income of other eligible unit

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