Dismissing the appeal of the assessee the Court held that, the provisions are explicit that if any deduction is claimed and allowed under section 80-IA as an eligible business, the assessee cannot claim deduction to the extent of such profits and gains coming under other heads of deduction of Chapter VI-A of the Act. Section 80HHC which relates to deductions in respect of the profits and gains from export business falls under the heading “C” of Chapter VI-A. There is no ambiguity in section 80-IA(9) of the Act. The intention of the Legislature is clear that there cannot be a simultaneous deduction under section 80-IA and under section 80HHC. The profits and gains allowed as deduction under section 80-IA have to be excluded while computing the deduction under section 80HHC.(AY.2000-01, 2002-03, 2003-04, 2004-05)