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    <title>Flat Sale Profit Classified as Capital Gain, Not Business Income, Due to Lack of Construction Involvement by Assessee.</title>
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    <description>Profit from sale of flat - treated as income from capital gain OR business income - The assessee has not incurred any expenses towards construction of building nor it had carried out any activity for the construction of the building - to be assessed as capital gain and not as business income - AT</description>
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      <description>Profit from sale of flat - treated as income from capital gain OR business income - The assessee has not incurred any expenses towards construction of building nor it had carried out any activity for the construction of the building - to be assessed as capital gain and not as business income - AT</description>
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