difference between itc as per 2a and 3b?

MANISH GANDHI (10 Points)

20 March 2019  
case 1: ITC as per 3b 10000
ITC as per 2a 5000.

case 2: ITC as per 2a 10000
ITC as per 3b 5000.

what to do in both the above case assuming 3b is correct?