Tribunal held that the amount earned by assessee on redemption of debentures by company in which investment was made by assessee would be taxable as business income. Tribunal also held that as per agreement for purchasing area developed and allocated to land owner, developer would reimburse landowner proportionate revenue proceeds after adjusting proportionate expenses on account of advertising, marketing and other expenses, only net amount received would be taxable in landowner’s hand.(AY. 2015-16)