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1967 (3) TMI 15 - SUPREME COURTWhether Appellate Tribunal was justified in holding that the gain of Rs. 49,400 made by the sale of 200 shares of Radha Films Limited was a venture in the nature of trade and whether the said amount of gain was of a 'capital nature' or an 'income from business' taxable under the Indian Income-tax Act - SC remand the case to HC with the direction that the High Court do refer the case to the Tribunal for recording its supplementary statement
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