In the result, the appeal filed by the assessee is partly allowed
194H. Since income from Notus Tech Consulting Services Private Limited\nwas not received in the relevant AY 2023-24 but in next year i.e. was received in FY\n2023-24 and after calculating final income the assessee filed revised return on 25-12-\n2023 duly before the due date for filing revised return i.e. 31-12-2023 vide\nacknowledgement