Held that the late payment of surcharge collected by the assessee pertained to the eligible unit of the assessee. The only purpose of making this recovery was to ensure the collection of electricity dues in time, and hence this receipt also had a possible nexus with the profit derived by the eligible unit and was consequently eligible for deduction under section 80-IA of the Act. Order of CIT(A) is affirmed. Addition made to income of eligible unit-Eligible  for deduction in respect of  sums added.   Central Board Of Direct Taxes Circular No. 37 of 2016, Dated 2-11-2016.  (AY.2011-12, 2012-13)