https://www.taxtmi.com/caselaws?id=168875 The Tribunal dismissed the Revenue's appeals, upheld the CIT(A)'s deletions of additions under Section 69A, confirmed deductions under Section 80IB for incomes directly linked to the business, and set aside the issue of interest disallowance related to share application money for reconsideration. The consistent method of recognizing revenue followed by the assessee was upheld, ensuring that hypothetical incomes were not taxed. en-us Mon, 31 Oct 2011 00:00:00 +0530 Tue, 19 Sep 2017 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168875 The Tribunal dismissed the Revenue's appeals, upheld the CIT(A)'s deletions of additions under Section 69A, confirmed deductions under Section 80IB for incomes directly linked to the business, and set aside the issue of interest disallowance related to share application money for reconsideration. The consistent method of recognizing revenue followed by the assessee was upheld, ensuring that hypothetical incomes were not taxed. Case-Laws Income Tax Mon, 31 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168875