2019 (7) TMI 1044

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..... DELHI HIGH COURT] that while passing the appeal effect order the AO would ensure that the the unutilised talk time has been accounted for and included in the receipt of the year in which the amount had lapsed and has forgone. While reiterating the above direction for the AY in question i.e. 2010- 2011, this Court also directs the AO to verify whether the Assessee has declared the revenue in .....

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..... under:- 20. Looked at from all angles, we do not find any reason or good ground to interfere with the order passed by the Tribunal. The substantial question of law is accordingly answered in favour of the respondent-assessee and against the Revenue. The appeals are disposed of. We would clarify that the Assessing Officer while passing the appeal effect order, would ensure that the unuti .....

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..... ed pre-paid cards or not . In case no discrepancy was found, no adjustment was called for with the Assessee‟s mode of revenue recognition. 4. It is pointed out by Mr. Singh that notwithstanding the above statement as recorded in para 7 of the order of this Court in Shyam Telelink Ltd., there is in fact in the impugned order which pertains to AY 2010-2011 no such similar direction is .....

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