Income from Property Sales Classified as Capital Gains, Not Business Income, Regardless of Investment Size or Nature.

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....Income from the sale of the property - capital gains or business income - the quantum or number of investments i.e. whether the assessee invested in a single property or in many small properties to get better appreciation, does not change the nature of the investment to categorize it as business transaction - directed to treat the income from the sale of property as under the head ‘capital gain’....