TMI BlogCourt Classifies Income from Share Sales as Business Income Due to Profit Motive and Regular Trading Activity.Business income OR STCG - Sale of shares – purchases as well as turnover are continually increasing and the assessee has regularly dealt in purchase and sales of shares - Profit motive is also clearly evident - held as business income - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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