Held that while computing deduction under section 80-IA, loss of one eligible unit is not to be adjusted or set off against profit of another eligible unit. Tribunal also held that the   Assessee had established a captive power plant in State of Chhattisgarh to supply electricity to its steel division, for purpose of section 80-IA deduction, market value of power supplied by assessee to steel division should be computed considering rate of power charged by Chhattisgarh State Electricity Board for supply of electricity to industrial consumers. (AY. 2011-12)