Held, that certain receipts had been taken by the assessee directly to the balance-sheet, viz., betterment charges, impact fees, amenities fees, etc. The assessee’s contention was that since these receipts had been held to be on revenue account, even though treated by the assessee as a balance-sheet item, the corresponding expenditure incurred for earning the income should be allowed in accordance with law. If certain receipts were treated by the Commissioner (Appeals) as revenue receipts, the assessee would be entitled to claim deduction of corresponding expenditure incurred for earning them. Accordingly, the Assessing Officer was to work out the expenditure incurred by the assessee in earning the receipts and allow it in accordance with law. (AY.  2009-10, 2011-12, 2014-15)