Prohibition placed on work contractor to avail of sec. 80-IA relief couldn't be imported into sec. 8

IT : Where Assessing Officer denied deduction claimed by assessee under section 80-IB, by invoking provisions of section 80-IA (13), by holding that nature of activity of assessee was job work, since said provisions would not be applicable for a claim under section 80-IB, deduction claimed would be allowed