The AO in the instant case while computing the deduction u/s 80-IA held that the loss of the eligible industrial unit is required to be set off against the profit of other eligible industrial unit. CIT(A) rejected the finding of the AO by observing that it has been held in various decisions that while computing the deduction u/s 80-IA, loss of one eligible unit is not to be set off or adjusted against the profit of another eligible unit. Since the order of the CIT(A) is in consonance with the law laid down by various High Courts and various Benches of the Tribunal, therefore, there is no infirmity in the order of the CIT(A). (AY. 2011-12)