Following earlier order of Tribunal deduction is allowed under section 80HHC of the Act.  As regards simultaneous claim of deduction under sections 80HHC and 80-IA, when a certain profit or gain had already been granted deduction under section 80IA, to the extent specified in sub-section (9) of section 80IA, claim of deduction under other provisions, including section 80HHC, would not be available for the assessee’s lease rental income in view of section 80-IA(9).(AY.2000-01, 2002-03, 2003-04, 2004-05)