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of <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 ... - 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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