In view of principles of consistency, accepted the claim of the...
Taxpayer's Share Transactions Deemed Investment, Resulting in Capital Gain, Not Business Income, Upholding Consistency Principles.
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Income TaxNovember 11, 2013Case LawsAT
In view of principles of consistency, accepted the claim of the assessee as the transaction of purchase and sale of shares and securities in question as investment and arising out of the transaction is capital gain and not business income - AT