Assessee had wind mill units located at various places in Gujarat and Maharashtra. It claimed deduction under section 80IA of the Act.  Assessing Officer disallowed deduction applying provision of section 80IA(5) and computed quantum of deduction after giving set off of notional brought forward losses and depreciation of eligible business. Tribunal held that loss prior to initial assessment year which had already been set off could not be brought forward and adjusted against profits of eligible business and, thus, assessee was entitled to deduction.  (AY. 2012-13, 2013-14)