Where assessee collected certain amount from flat purchasers for purpose of maintaining building and payment of taxes etc. and only part of said money was handed over to society, while unutilised amount was shown as outstanding liability in its books of account which was to be handed over to society at time of settlement of accounts, said amount collected by assessee could not be assessed as its income for year under consideration. (AY.  2005-06 to 2007-08)