Tribunal held that the Department found the agreement to sale  with the schedule of payments. There was proof for payment in cash and by cheque.  Apart from that, there was no evidence to show that the assessee had actually made the payment except the schedule of payments mentioned in the agreement.  The AO made the addition only on presumption that the payment would have been made.  The assessee denied that it had actually made any further payments and submitted that the transaction had not gone through.  But no details were submitted.  The Department had not found anything to show that the landlords actually received the payments. The additions could be made only based on actual evidence and not based on presumptions particularly, Therefore, the addition was to be deleted.  (AY.  2007-08, 2008-09