Distribution of property in a partnership firm

Both partners capital account will be debited with the agreed amount for which sale deed is executed between firm and partners and such sale deed should get registered with registrar of immoveable properties in the name of partners. Where as propeties are debited in their books.Cash can not be distributed among partners. This is not a sale transaction. It is distribution of assets among partners.it is a pgbp income in the hands of firm bcs flats are held as stock in trade.