Where assessee along with other co-owners had purchased a land and thereafter established a partnership firm with same co-owners and entered into a development agreement with said firm to develop land into 18 bungalows, this clearly established motive, intention and interest of assessee in doing real estate business, thus, profit earned by assessee was to be treated as business income and not LTCG as claimed by assessee – Bhanuprasad Maganlal Patel v. Deputy Commissioner of Income-tax, Circle-3(3) – [2024] 158 taxmann.com 426 (Ahmedabad – Trib.)