Dumi Motsako $($Pty$)$ Ltd $($DM$)$ is a company that sells wind turbines to customers in South Africa. DM$$s year of assessment ends on $31$ March $2025.$

DM installed five of the wind turbines on $21$ February $2025$ for a customer on his farm, near Dundee, in KwaZulu$-$Natal for an amount of R$150000.$ DM issued the client with a TAX invoice on $1$ March $2025$ for a total amount of R$150000.$ DM received a payment of R$82500$ on $15$ March $2025$ from the customer and the outstanding balance of R$67500$ was paid on $5$ April $2025$ to DM$.$

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Discuss, whether the amount of R$67500$ received by Dumi Motsako $($Pty$)$ Ltd will be regarded as gross income as defined in the Income Tax Act for the $2025$ year of assessment, supported with relevant legislation and case law principles