Held that while computing the benefit under section 32AB of the 1961 Act, the profit of the eligible business computed according to the requirement of Parts II and III of Schedule VI to the 1956 Act could alone have been taken into consideration and that therefore the additional sugarcane price paid in the month of October, 1990 could not have been deducted as expenditure while considering the profits for the purpose of grant of benefit under section 32AB of the 1961 Act. Consequently, the orders passed by the Assessing Officer, Commissioner (Appeals) and the Tribunal to this extent were set aside. (AY. 1990-91)