https://www.taxtmi.com/caselaws?id=284888 The note discusses three income-tax issues: unbilled revenue, deduction eligibility, and bonus disallowance. It states that an addition for unbilled revenue was upheld because the record did not show that the amount had already been offered to tax or supported by bills, vouchers, or receivable particulars. It also explains that a claim under section 10B was rejected for non-compliance with the prescribed approval requirement, while an alternative claim under section 10A was allowed because the assessee filed a revised return and Form 56F, and the eligibility conditions were otherwise met. The bonus disallowance under section 43B was rejected because the appellate record disclosed no infirmity in the allowance granted. 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 The note discusses three income-tax issues: unbilled revenue, deduction eligibility, and bonus disallowance. It states that an addition for unbilled revenue was upheld because the record did not show that the amount had already been offered to tax or supported by bills, vouchers, or receivable particulars. It also explains that a claim under section 10B was rejected for non-compliance with the prescribed approval requirement, while an alternative claim under section 10A was allowed because the assessee filed a revised return and Form 56F, and the eligibility conditions were otherwise met. The bonus disallowance under section 43B was rejected because the appellate record disclosed no infirmity in the allowance granted. Case-Laws Income Tax Mon, 26 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284888