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    <title>Entity&#039;s Land Investment Shift from Commercial to Mixed-Use Validates Capital Gains Tax Declaration in Tripartite Agreement.</title>
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    <description>Adventure in trade - investment in land - conversion of land use from commercial to residential cum commercial - intention - assessee is justified in declaring the amount received from assigning its rights over the plot of land by a tripartite agreement is assessable to capital gains tax - AT</description>
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      <description>Adventure in trade - investment in land - conversion of land use from commercial to residential cum commercial - intention - assessee is justified in declaring the amount received from assigning its rights over the plot of land by a tripartite agreement is assessable to capital gains tax - AT</description>
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