Held, that before the Revenue authorities, the assessee had not specifically demonstrated under which head deduction was claimed in the provision. If the assessee was not entitled to deduction, the Revenue shall deny deduction. However, the issue was at the second appellate stage and the assessee had submitted certain tabulation in this regard and the true facts needed to be verified at the level of the Assessing Officer. Therefore, the issue is remanded to the Assessing Officer for adjudication in accordance with law.(AY.2013-14)