Dismissing the appeal the Court held that the business of the assessee very specifically included buying and selling properties situated in various places in Goa either wholly or in plots. Considering the wide phraseology employed, it was obvious that the business of the assessee included buying and selling even agricultural properties. Therefore, this was not a case of sale of a solitary property, by way of a one off transaction. The gains from sale of land were assessable as business income.  ( AY.2007-08)