Examining Section 45(2) on Long-Term Capital Gains from Hindu Undivided Family Property Partition; Tribunal's Findings Unchallenged.

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....Long term capital gain - section 45(2) applicability - Property received by assessee on partial partition of Hindu Undivided Family - expenses claimed u/s 37(1) - Properties held as stock in trade by the joint family - no factual foundation has been made in the pleading with regard to the findings of fact arrived at by the tribunal and no material has been placed on record to demonstrate that the findings of fact recorded by the tribunal are perverse.....