The different high Courts have taken different view as regards deduction under section 80HHC of the Act. The High Court of Bombay in Associated Capsules Pvt. Ltd. v. Dy. CIT, (2011) 332 ITR 42 (Bom)(HC)  has decided the case in favour of assessee and where as a different view  has taken by the High Court of Delhi in Great Eastern Exports v.CIT (2011) 332 ITR 14 (Delhi)(HC)   Group of appeals has been referred to a Bench of three judges in view the order dated December 10, 2015 in ACIT v. Micro Labs Ltd (2016) 380 ITR 1 (SC). The three judges bench held that  the Bombay High Court’s view in Associated Capsules Pvt. Ltd. v. Dy. CIT, (2011) 332 ITR 42 (Bom)(HC)  that section 801A(9) does not affect the computability of deduction under various provisions under heading C of Chapter VI-A, but it affects the allowability of deductions computed under various provisions under heading C of Chapter VI-A, so that the aggregate deduction under section 80IA and other provisions under heading C of Chapter VI-A do not exceed 100 per cent. of the profits of the business of the assessee, is logical and correct. The court directed the registry to place the  appeals  before appropriate Bench. (AY. 2002-03)