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2016 (7) TMI 1229 - HC - Income TaxSale of shares - classifiable as business income or under the head capital gains - Held that:- the Impugned order of the Tribunal followed its order in case an appeal from that order by the Revenue in Commissioner of Income Tax Versus Dilip V. Variya [2013 (1) TMI 892 - BOMBAY HIGH COURT] finding that the respondent assessee is not carrying on business of shares trading is a concurrent finding of fact arrived at and both by the CIT (Appeals) and the Tribunal. No substantial question of law
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