TMI BlogBusiness income or capital gain - Sale and purchase of shares - where intention of the assessee behind...Business income or capital gain - Sale and purchase of shares - where intention of the assessee behind purchase and sales of the shares was quickly to realize profits and not to earn dividend from them, the income would be assessable as business income - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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