Assessing Officer disallowed the claim  on ground that some residential units were sold to single or related persons or a single person, thus, contravening clauses (e) and (f) of section 80-IB(10) . Tribunal allowed the claim on appeal by revenue the Court held that  amendment brought on 1-4-2010 vide clauses (e) and (f) to section 80-IB(10) are prospective in nature , since sale of flats by assessee took place in 2007-08, such amendment to section 80-IB(10) could not be applied . Deduction is rightly allowed by the Appellate Tribunal  . Court also affirmed the order of the Tribunal wherein   the Appellate Tribunal held that    unaccounted money found during search proceedings at premises of assessee-company, engaged in business of building and developing housing project, was treated to be business income of assessee by Assessing Officer, assessee could not be denied deduction under section 80-IB(10) in respect of such receipt .   (AY. 2010-11)