The assessee had one Software Technology Park (STPI) unit eligible for deduction under section 10A and another non-STPI unit. The Assessing Officer adjusted the brought-forward losses and unabsorbed depreciation of the non-eligible unit before granting deduction under section 10A. The Tribunal held that the eligible undertaking had to be treated separately and the losses and depreciation of the non-eligible unit could not be adjusted while computing deduction under section 10A. The order of the Commissioner (Appeals) was upheld. (AY. 2011-12).