In the result, appeal of the assessee is allowed
capital gains, that however in his letter dated January 28, 2015,\nhe had stated that he had purchased the land in the financial year\n2006-07 during the course of his business activity and had held it as\nstock-in-trade, and that these were contradictory in nature, On\nfurther appeal, the Tribunal found that according to the financial\nstatements