(9)[ In a case where the assessee is entitled also to the deduction under ] [Inserted by Act 26 of 1974, Section 9 (w.e.f. 1.4.1974).][section 80-I or ] [ Inserted by Act 44 of 1980, Section 35 (w.e.f. 1.4.1981).][section 80-J in relation to the profits and gains of an industrial undertaking or the business of a hotel to which this section applies, effect shall first be given to the provisions of this section.] [Inserted by Act 26 of 1974, Section 9 (w.e.f. 1.4.1974).][(9-A) Where a deduction in relation to the profits and gains of a small-scale industrial undertaking to which section 80-HHA applies is claimed and allowed under that section for any assessment year, deduction in relation to such profits and gains shall not be allowed under this section for the same or any other assessment year.] [ Inserted by Act 29 of 1977, Section 21 (w.e.f. 1.4.1978).]
