Sale purchase of plot

Frequent sale and purchase of plots comes under income from capital gains or business income??
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Quick Summary
This discussion clarifies whether the frequent buying and selling of plots constitutes capital gains or business income. If an individual or entity regularly engages in trading plots, it is generally considered business income (Profits and Gains from Business or Profession - PGBP) rather than income from capital gains. This is because such activity is seen as adventure in the nature of trade.

It's adventure in the nature of trade and hence it's pgbp

If the Assessee is in the business of Buying and selling of plots, then it has to be considered as business income and not income under capital gains.

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