Advance to a screenplay writer for sale of rights of his film to be taxed in year in which he perfor

IT : Where assessee, a screenplay writer, received certain amount as advance for sale of negative rights of his film which was to be adjusted subsequently on signing formal agreement with purchaser, amount so received was to be considered as income of assessee in year in which he performed his part of work and not during relevant assessment year even if assessee was following cash system of accounting