Dismissing the appeal of the revenue the Court held that the understanding of the Department with regard to the scope of section 80AB to enable them to reckon the deduction at 30 per cent, confining it to the lower extent of the total income from all sources, instead of reckoning it as 30 per cent. of the business profits from the eligible business, was wrong and misconceived. No question of law. (AY. 1995-96)