Once inclusion of income from the transfer of securities is held ...

Securities Transfer Income Stays as Capital Gains, Not Business Income, Even if Speculative or Non-Speculative.

March 11, 2014

Case Laws Income Tax AT

Once inclusion of income from the transfer of securities is held to be falling only under the head “Capital gains“, it cannot be considered as `Business income”, whether speculative or non- speculative - AT

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Once inclusion of income from the transfer of securities is held ...

Securities Transfer Income Stays as Capital Gains, Not Business Income, Even if Speculative or Non-Speculative.

March 11, 2014

Case Laws Income Tax AT

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