Sum not paid to assessee due to non-fulfilment of certain condition not to be added in total consideration

IT: Where as per terms of agreement for transfer of port terminal by assessee to its subsidiary as a going concern, certain part of sale consideration was to be paid to assessee only when assessee would get waiver of Minimal Guarantee Throughput (MGT) from Port Trust and assessee failed to do so, such part of consideration would not be included in total sale consideration received by assessee

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