The question before  the High  court  was  whether an assessee was entitled to claim deductions under diverse provisions in respect of same income, if assessee qualified under various provisions. i.e. S.80HHD and 80-IA . Following the judgement in EIH Ltd v. CIT ( 2011) 338 ITR 503 (Cal)(HC)  the Court held that if assessee was entitled to claim deduction under more than one head,  the assessee must be left free to do so, subject to deduction not being more than income earned under such head.  Issue had been referred to a larger bench for reconsideration in judgment in ACIT v. Micro Labs Ltd. (2016) 380 ITR 1 (SC). Following the same SLP of revenue is allowed and matter is listed along with SLP (Civil) No 19005/ 2012.