Tribunal held that, where the assessee has, two manufacturing units both are  eligible for deduction. One  unit earned profit and other unit loss-AO is justified in setting of  negative income of one eligible unit against positive income of other eligible unit. The decision of the CIT(A)  considering the setting of the negative income of one priority unit with the positive income of the another priority unit before computing the deduction under S. 80IC is upheld. (AY. 2010-11, 2011-12)