Assessee claimed that unearned revenue subscription amount was billed to customers in advance for which corresponding services were yet to be rendered. Tribunal held that since assessee produced additional evidences in form of invoices and party-wise breakup of unearned income, same was required to be verified by lower authorities accordingly the matter was  remanded for reconsideration. Assessee made provisions for expenses which were eligible for deduction under section 40(a)(ia) at end of financial year which were reversed on next day of subsequent financial year, since assessee claimed that provisions which were already disallowed in previous assessment year was reversed and to avoid double disallowance same was claimed as deduction in computation, AO was required to verify ledger and journal entries and deduction could not be disallowed merely on ground that details of tax deducted were not produced. (AY. 2012-13, 2013-14)