The Tribunal held that loss of an eligible industrial unit is not required to be set-off against profit of other eligible unit (AY. 2011-12)
DCIT v. Godawari Power & Ispat Ltd. (2018) 68 ITR 19(SN) (Raipur) ( Trib)
S. 80IA : Industrial undertakings–Loss of an eligible industrial unit is not required to be set-off against profit of other eligible unit