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2016 (6) TMI 1355 - HC - Income TaxIncome from sale of shares - Capital gain or business income - assessee is interested in contending that he is an investor whereas the revenue is interested in contending that the assessee is a dealer in shares - HELD THAT:- Whether the assessee is a trader in shares or is an investor is essentially a question of fact. That question has been decided by both the CIT(A) and the learned Tribunal by holding that the assessee is an investor. That finding has now become final. We cannot interfere with the finding. Therefore, the questions formulated do not really arise for determination so far the aforesaid finding is not disturbed
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