Dismissing the appeals of the Revenue  the Court held that  the provision for expenses was made on pro rata basis based on the turnover with reference to total unbillable future expenses of the assessee’s project. For the assessment year 2013-14 after the remand the Assessing Officer had accepted the provision made by the assessee. For the subsequent assessment year 2014-15 no disallowance had been made. Order of the Tribunal is affirmed.  (AY.2011-12, 2012-13)