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.
November 11, 2013
Case Laws Income Tax AT
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
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