Provisions of S. 10AA does not provide any time-limit of bringing such consideration into India like S. 10A(3) which provided for receipt of consideration or sale proceeds in India in convertible foreign exchange within a period of 6 months from end of previous year, or within such further period as competent authority might allow in this behalf. Provision of S. 10A(5) speaks about audit of accounts and submission of report of an accountant in specified Performa. In this case same was complied with by assessee. There was no time-limit prescribed for bringing consideration of export into India. Merely because consideration was received after 6 months from close of FY, deduction could not be denied to assessee on such sum. Accordingly the AO was directed to consider a sum as export turnover of assessee and grant deduction u/s 10AA. Tribunal also held that deduction u/s 10AA cannot be allowed on unbilled revenue as it does not qualify the definition of export and export turnover.