Assessee Can Claim Section 80IB(10) Deduction on Additional Income Disclosed Post-Search, Despite Prior Income Suppression.

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....Deduction u/s. 80IB(10) - declaration of additional income - No doubt there has been suppression of the actual income for the purpose of evading tax. Nevertheless, various decisions of the higher forums have held that the assessee is entitled to claim deduction u/s. 80IB(10) on additional income declared by the assessee subsequent to the search proceedings. - AT....