Assessee Can Claim Deduction u/s 80IB(10) for Undisclosed Income Surrendered During Tax Search or Survey.

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....Assessee is eligible to claim deduction u/s 80IB(10) of the Act for the undisclosed income surrendered during search/survey action in a situation when assessee has been assessed in previous years and has been allowed deduction u/s 80IB(10) of the Act as well as there is no other source of income of the assessee other than the business of developing housing projects - AT....