(6)Where a deduction under this section is claimed and allowed for any assessment year in respect of any expenditure specified in sub-section (2), the expenditure in respect of which deduction is so allowed shall not qualify for deduction under any other provision of this Act for the same or any other assessment year.] [Inserted by Act 42 of 1970, Section 8 (w.e.f. 1.4.1971).][Substituted by Act 18 of 2008, Section 8, for " industrial undertaking" (w.e.f. 1.4.2009).][Inserted by Act 42 of 1970, Section 8 (w.e.f. 1.4.1971).]
