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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>High Court classifies portfolio management scheme income as capital gains, not business profit.</h1> The High Court of Bombay determined that income earned through a portfolio management scheme should be classified as 'capital gains' rather than 'profit ... Summary order. Admission of a substantial question of law: whether income earned by the assessee from a portfolio management scheme is assessable as capital gains or as profit and gains of business or profession. The High Court of Bombay heard a case regarding the classification of income earned through a portfolio management scheme. The court admitted the case based on the question of whether the income should be assessed as 'capital gains' or 'profit & gains of business or profession.' Mr. Mistri waived service for the respondent.

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