Dismissing the appeal of the Revenue the Court held that in exchange of land the assessee was entitle to get 45 percent of the constructed area and remaining portion of the land shed continued to be used by the assessee for its own workshop purchase . Tribunal was right in holding that there was no intention of treating the land as stock in trade . Order of  Tribunal is affirmed .  ( ITA No. 160 of 2011 dt. 20 -2 -2023 )( AY. 2005 -06 )