Tribunal Mistakenly Allowed Deductions u/ss 80HH and 80-I Before Section 35(2) Deduction in Income Tax Act Case.

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....Tribunal went wrong in allowing deduction under section 80HH and Section 80-I from the gross total income before granting deduction under section 35(2) of the Act, deduction under Section 35(2) has to be first allowed in the computation of business income as a whole and thereafter deduction under Section 80HH and Section 80-I have to be granted only from the net income attributable to the eligible industrial unit - HC....