Dismissing the appeal of the revenue the Tribunal held that additional revenue on account of subsequent realization of export, addition cannot be made while computing book profit. (AY. 2009-10)
Dy.CIT v. Yahoo Software Development (P.) Ltd. (2020) 80 ITR 528 / 184 ITD 305/ 196 DTR 241/208 TTJ 1072 (Bang.) (Trib.)
S. 115JB : Book profit-Additional revenue on account of subsequent realization of export-Addition cannot be made while computing book profit. [S. 10A]