https://www.taxtmi.com/caselaws?id=789025 Income from a buy-back arrangement could not be brought to tax on the assumption that the entire balance interest or premium had been received where the record showed only partial receipt. Email correspondence indicated that the principal was to be repaid first and the interest or premium later, and the assessee had not claimed TDS credit on the disputed balance. On those facts, the basis for treating the full Rs. 16,11,000 as accrued or received income was not established, and the addition was deleted. en-us Tue, 24 Feb 2026 00:00:00 +0530 Thu, 02 Apr 2026 08:50:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789025 Income from a buy-back arrangement could not be brought to tax on the assumption that the entire balance interest or premium had been received where the record showed only partial receipt. Email correspondence indicated that the principal was to be repaid first and the interest or premium later, and the assessee had not claimed TDS credit on the disputed balance. On those facts, the basis for treating the full Rs. 16,11,000 as accrued or received income was not established, and the addition was deleted. Case-Laws Income Tax Tue, 24 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789025