Held that the losses pertaining to the earlier years, referred to by the Assessing Officer for setting off against the current year’s qualifying income from the eligible unit, related to the years prior to the initial year. Obviously, such losses could not be set off against the income from the windmill on or after the initial year. The Tribunal in the case of the assessee for the assessment years 2007-08 to 2011-12, having accepted the assessee’s claim, the claim was to be allowed. (AY. 2012-13, 2013-14)