The Tribunal held that denial of deduction under section 80-IA while processing the return under section 143(1) did not preclude the assessee from raising the issue in appeal against the assessment under section 143(3). Deduction under section 80-IA is allowable from the gross total income and cannot be denied merely because the eligible profits stand adjusted against losses under the head “Profits and gains of business or profession”. The order of the Commissioner (Appeals) directing verification and allowance of the claim was upheld. (AY. 2018-19).