(9)Where any amount of profits and gains of an [undertaking] [Substituted by Act 14 of 2001, Section 44, for certain words (w.e.f. 1.4.2002).] or of an enterprise in the case of an assessee is claimed and allowed under this section for any assessment year, deduction to the extent of such profits and gains shall not be allowed under any other provisions of this Chapter under the heading "C.-Deductions in respect of certain incomes", and shall in no case exceed the profits and gains of such eligible business of [undertaking] [Substituted by Act 14 of 2001, Section 44, for certain words (w.e.f. 1.4.2002).] or enterprise, as the case may be.
