Allowing the appeal of the revenue the Court held that by virtue of the decision of the Tribunal the claim of the assessee for loss on revaluation and sale of Government bonds had been accepted. In accounting parlance, these items were to be deleted from the gross total income of the assessee. The quantification under section 80HHB should have been done correspondingly. The deduction under section 80HHB under the quantifying order dated July 28, 2003 was correct. (AY.1996-97)