deduction u/s 10AA

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what is the eligible amount of deduction under section 10AA when 2 units earn profit 14 crore and 15 crore each and a third unit incurr a loss of 3 crore. don't it be (14+15=19-3=16)
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Yes, if all units are of same entity then profits and losses can be set off and 10AA applicable.


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