Held that interest income from deposit made towards bank guarantee and temporary parking of surplus funds, since assessee had no other activity of earning income except export of ITES through its section 10A unit, benefit of deduction under section 10B would be available on interest income. Interest income from deposit made towards bank guarantee and temporary parking of surplus funds benefit of deduction under section 10B would be available on interest income.  Section 80HHC expressly excludes certain types of income such as foreign exchange gain in EEFC account, etc.; however, no such express provision is there in section 10A/10B and, what is exempted is not merely profits and gains of export of articles, but also income from business of undertaking and, thus, since export proceeds kept in EEFC account are income of business undertaking, claim of deduction under section 10A would be allowable. (AY. 2011-12)