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        Income Tax

        Sale of investments - Short term capital gain V/S business...

        Gains from Share Sales Classified as Capital Gains, Not Business Income, Due to Capital Asset Recording by Assessee.

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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.
                                Sale of investments - Short term capital gain V/S business income - The assessee has accounted for these investments in shares as capital asset in its books of accounts - The same has also been declared in the financial statements as capital asset - gain arising on sale of investment will be chargeable as capital gain and not as business income - AT
                                Note: It is a system-generated summary and is for quick reference only.
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