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2019 (2) TMI 1276 - HC - Income TaxGain on sale of share - business income or capital gain - HELD THAT:- Tribunal was influenced by the facts that the claim of the assessee was accepted in the assessment order passed after scrutiny, that the assessee had dealt with few scrips for purchase and sale, that the assessee was a senior citizen and retired bank employee who had invested funds in different scrips in his individual capacity as well as in the capacity of a Karta of HUF and lastly that the assessee has not utilized any borrowed funds for making such investments. The investment was out of his own capital. In view of such relevant facts noticed by the Tribunal, we do not see any error in the view taken by the Tribunal
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