Disclosure of receipts during search against booking of housing project is eligible for sec. 80-IB r

IT: Where during course of search conducted under section 132, assessee, a builder, had offered a sum of Rs. 40 lakhs as undisclosed receipts against bookings from customers of prime plus project and subsequently declared same in return of income filed, it was entitled for deduction under section 80-IB(10) on such receipts