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8. Coming to the judgment of Hon'ble Bombay High Court in the case of Hemal Raju Shete (supra) relied on by the ld. Authorised Representative, the agreement considered by their lordships clearly divided the consideration to initial consideration and deferred consideration. It is for this reason their lordships directed the exclusion of the deferred consideration for computing the capital gains. Here in the case before us, there is no deferred consideration mentioned in the slump sale agreement. Depositing a part of the consideration in an escrow account will not be, in our opinion be equivalent to a deferred consideration. As for the judgment of Hon'ble :- 14 -: ITA No. 622/CHNY/2017 Jurisdictional High Court in the case of Motor Credit Co. P. Ltd (supra) the question there was regarding method accounting and recoverability of debt. We do not find any similarity in the facts of this case with the one before us. As for the judgment of Hon'ble Apex Court in the case of Hindustan Housing and Land Development Trust Ltd (supra) the question considered was taxability of total consideration on compulsory acquisition of land. In our opinion this case also has no relevance on the facts before us. For the aforesaid reasons, we do not find any reason to interfere with the order of the ld. Commissioner of Income Tax (Appeals). Ground No.2 of the assessee stands dismissed.