https://www.taxtmi.com/caselaws?id=789025 Refund correspondence showed that the buyer had to return the principal first and release the premium or interest component only afterwards, so the disputed balance had not accrued or been received as income in the assessee's hands. The assessee had received only part of the total amount and had not claimed TDS credit on the unpaid balance, and no material supported treating that sum as part of principal already received. The addition was therefore deleted in favour of the assessee. en-us Tue, 24 Feb 2026 00:00:00 +0530 Thu, 02 Apr 2026 08:50:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789025 Refund correspondence showed that the buyer had to return the principal first and release the premium or interest component only afterwards, so the disputed balance had not accrued or been received as income in the assessee's hands. The assessee had received only part of the total amount and had not claimed TDS credit on the unpaid balance, and no material supported treating that sum as part of principal already received. The addition was therefore deleted in favour of the assessee. Case-Laws Income Tax Tue, 24 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789025