Assessee is not entitled to exemption under s. 10B in respect of the amount of export turnover which was not received within six months from the end of the relevant financial year; since the goods were returned back in the succeeding year, CIT(A) has rightly issued directions to allow the assessee’s claim in the year of return after due verification of the facts of return of goods. Tribunal also held that provisions for doubtful debts  and advances is  not to be added to book profit.  (AY.2009-10,  2011-12)