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.
Business income or Capital gain - sale of shares - the mere fact that the assessee is not a broker in shares does not mean that he is also not a dealer/trader in shares - Held as business income - AT
Note: It is a system-generated summary and is for quick reference only.