A collaboration agreement was entered between assessee landowner and developer DLF to develop a commercial projects with DLF’s own investment and super area will be distributed between them. According to supplementary agreement for purchase of 200225 sq. ft. of developed area from appellant, DLF would reimburse to assessee landowner proportionate revenue proceeds after adjusting proportionate expenses on account of advertising and Marketing and other expenses whether actually incurred or to be incurred in future. Out of total cost of Rs. 103.40 crores, DLF deducted Rs. 13.92 crores and paid assessee Rs. 89.50 crores Tribunal held that since income accrued was only Rs. 89.50 crores which was also supported by an audited certified statement, further addition of Rs. 13.92 crores was not in accordance with law. (AY. 2015-16)