Deduction Allowed u/s 80IB(10) for Income Disclosed During Search and Declared in Return u/s 153A(1)(a.

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....Assessee is eligible for deduction u/s 80IB(10) in relation to additional income offered in a statement u/s 132(4) in the course of search and subsequently declared in the return filed u/s 153A(1)(a) - AT....