Held that when the assessee had made a surrender with the clear admission of having received on-money and the Department had accepted it while including it in the total income, it could not later on claim that no deduction under section 80-IB(10) could be granted thereon on the ground that the assessee failed to prove that the flat bookers gave such on-money. Once at the time of its inclusion in the total income it was agreed to be on-money from the flat bookings, a fortiori, such an income, being from sale of flats albeit received as on-money, qualified for the deduction as well. Therefore, the assessee was entitled to deduction under section 80-IB(10) on such amount. (AY. 2010-11)