Deduction u/s 80IB - whether freight charges recovered from the...

Deduction u/s 80IB - whether freight charges recovered from the customers are eligible for deduction under section 80IB ? - since the department has allowed the claim of the assessee in previous years, hence the genuineness of the claim should not be doubted. For the current assessment year, the assessee has furnished relevant documents and evidences to fulfill the conditions for claiming deduction under section 80IB of the Act, as noted above, therefore we are of the view that assessee is entitled to claim deduction under section 80IB - AT