Dismissing the appeal of the revenue the Tribunal held that retention money retained by contractee was deferred payment and was contingent upon satisfactory completion of contract work and assessee had no vested right to receive same in assessment year in which it was retained. Since right to receive retention money would accrue only after obligations under contract would be fulfilled, it would not amount to an income of assessee in year in which it was retained and income was to be booked in year of actual receipt. (AY. 2014-15)