2016 (6) TMI 1355

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..... s or is an investor is essentially a question of fact. That question has been decided by both the CIT(A) and the learned Tribunal by holding that the assessee is an investor. That finding has now become final. We cannot interfere with the finding. Therefore, the questions formulated do not really arise for determination so far the aforesaid finding is not disturbed - ITA 314 of 2009 - - - Dated: .....

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..... y the dealer or not ? The assessee is interested in contending that he is an investor whereas the revenue is interested in contending that the assessee is a dealer in shares. In other words, the income earned by the assessee, according to the revenue, is a business income whereas according to the assessee, is capital gain. Now, the question whether the assessee is a trader in shares or .....

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