Bench: Shri Aby.T Varkey & Shri Waseem Ahmed
depreciation of business loss or both, due to which there may not be any business profit to claim deduction u/s 80IA cannot change as it has been specifically defined in the act and in the case of the assessee that year is AY 1997-98. 16(c) The assessee ha stated that the Section 80IA. As it stands today