Advance money couldn’t be taken as deemed dividend if it was received pursuant to a sales agreement

IT: Where Assessing Officer made addition to assessee's income in respect of certain amount received from 'P' by invoking provisions of section 2(22)(e), in view of fact that said amount was received through account payee cheques in accordance with sale agreement entered into between assessee and company 'P' for sale of land owned by assessee, impugned addition deserved to be deleted