Held that allotment letter issued by developer constitute an agreement for the purpose of proviso to section 56(2)(vii)( b) of the Act . The AO has committed an error by ignoring the allotment letter . The assessee has made payment from june 2010 through account payee cheque . This has to be construed as an agreement . Addition is deleted .  ( AY. 2015 -16)( ITA No. 1200/ Kol/ 2024 dt . 3-10 2024 )