https://mylawjournal.wordpress.com/2011/11/19/delhi-itat-no-long-term-exemption-if-asset-is-converted-to-stock-in-trade/
Ishaan Patkar (nil) 19 November 2011
https://mylawjournal.wordpress.com/2011/11/19/delhi-itat-no-long-term-exemption-if-asset-is-converted-to-stock-in-trade/