Section 80A(5) & 80IC of the Income Tax Act, 1961– Deduction– Tribunal rightly held that section 80A(5) is not applicable since the entire profits of the undertaking is eligible for deduction under section 80IC, it mattered little whether or not a portion of the purchases, effected by the assessee was disallowed; since, the assessee had made a claim for Deduction– Principal Commissioner of income tax vs. Laxmi Electronic [2020] 312 CTR (Uttarakhand) 310