Deduction u/s 80IB allowable even if not claimed in ITR

ITAT DELHI DCIT v/s. Raj Laxmi Stone Crusher IT APPEAL NO. 253 (DELHI) OF 2009 [Assessment year 2005-06] MAY 25, 2012 ORDER T.S. Kapoor, Accountant Member These are two appeals, one by the assessee and one by the Revenue. These appeals were heard together and for the sake of convenience are being disposed off by this common order. The grounds raised by the revenue are as under:-  1.  The Ld. CIT(A) has erred in law and on facts of the case in deleting the addition of Rs. 16,33,645/- on account of disallowance u/s 40A(2)(b) of the Income Tax Act, 1961 ignoring the facts broug...