clarification to sec 41(3) with ref to sec 35

acc to this sec if an asset representing an exp of a cap nature on scientific research is sold without having been used for other purposes, then lower of sale procceds or deduction claimed earlier u/s 35 is charged to tax as income from PGBP u/s 41(3).
Also diff btwn sale proceeds and deduction u/s 35 will be treated as cap gain(if sale proceeds is greater than deduction amt).

In contrast, if deduction claimed is greater than the sale procceds, what would be the treatment ??