Section 2(47), 28(i) and 45 of the Income-tax Act, 1961—Capital gain—Assessee, a civil contractor earned income from the stated project which was assessed as business income, therefore, the term transfer as defined in Sec.2 (47)(v), would not apply since the same is applicable only in case of capital assets held by the assessee, thus, the development rights were held as business assets- Provisions of Sec.2(47)(v) defining the term transfer would not be applicable since the income was assessed as Business Income - ITO V/s ABDUL KAYUM AHMED MOHD. TAMBOLI - [2020] 82 ITR (TRIB) 419 (ITAT-MUMBAI)