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that the Appellant is engaged in the work of engineering and dev elopment inv olv ing researc h and development as per the specific ations ... earch and Development and th at any Research and Dev elopment activ ity embedded in the 'Engineering and Des ign, would also

works to be carried out like proc uring the land, dev eloping, conversion, plan approval, drainage and layi ng roads, chip carpeting, storm water drains

Associated enterprises namely Elbit Security Systems Ltd., Elbit Systems Electro Optics Elope Limited and Stelop Pte Ltd. The transactions are in the nature of sale

wherein the assessee has purchased the residential house in which the de eloper Sri. B. Suresh is also a consenting witness to the said sale