Section 28(i) read with sections 2(13) & 45 of the Income Tax Act, 1961 — Nature of Income — Capital gains or business income— Income arising from sale of plots of land would be considered as business income and not short term Capital gain as assessee purchased land and put up residential housing plot scheme on said land while providing for common infrastructure and internal roads, such organized course of commercial exploitation of land would fall within ambit of expression business as defined under section 2(13) — Bhanuben Kantibhai Savalia vs. Deputy Commissioner of Income tax [2019] 179 ITD 710 (Ahmedabad -trib)