https://www.taxtmi.com/caselaws?id=284888 Unbilled revenue addition remained sustainable because no evidence showed that the amount had already been included in taxable revenue, and no bills, vouchers or receivable details supported the claimed treatment. Deduction for export-oriented undertaking income under section 10B was unavailable without prescribed approval; however, the alternative section 10A deduction was allowable because substantive eligibility was established despite its omission from the original return and later filing of Form 56F. Bonus payment was allowable where the provision had been debited and adjusted in the computation and no defect was identified in the first appellate allowance. The assessee's and revenue's challenges failed, and the cross-objection did not survive. en-us Mon, 26 Sep 2016 00:00:00 +0530 Mon, 20 Jan 2020 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284888 Unbilled revenue addition remained sustainable because no evidence showed that the amount had already been included in taxable revenue, and no bills, vouchers or receivable details supported the claimed treatment. Deduction for export-oriented undertaking income under section 10B was unavailable without prescribed approval; however, the alternative section 10A deduction was allowable because substantive eligibility was established despite its omission from the original return and later filing of Form 56F. Bonus payment was allowable where the provision had been debited and adjusted in the computation and no defect was identified in the first appellate allowance. The assessee's and revenue's challenges failed, and the cross-objection did not survive. Case-Laws Income Tax Mon, 26 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284888