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

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....Deduction u/s 80IB(10) – assessee is eligible for deduction u/s 80IB(10) of the Act even in relation to impugned additional income offered in a statement deposed u/s 132(4) of the Act during the course of search and subsequently declared in the return of income filed in response to notice u/s 153A(1)(a) - AT....