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.
Income from sale of shares - In the majority of the transactions the period of holding is even less than one week - not to be treated as an investment, but actuated by motive of sale and purchase so as to earn profit at the earliest occasion - taxable as business income and not as capital gains.
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