Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 122(4)] [Section 122] [Entire Act] Union of India - Subsection Section 122(4)(b) in The Income Tax Act, 2025 (b)shall in no case exceed the profits and gains of such undertaking or unit or enterprise or eligible business, as the case may be