https://www.taxtmi.com/caselaws?id=234742 Frequent and voluminous share and unit transactions were assessed as capital gains because the assessee consistently treated them as investment activity, the facts were unchanged from the earlier year, and no contrary material showed dealer status. The Tribunal followed its own prior decision in the assessee's case, found no distinguishing feature or reason to depart from that view, and held that the resulting profit remained capital in nature rather than business income. en-us Tue, 18 Jun 2013 00:00:00 +0530 Mon, 24 Jun 2013 09:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234742 Frequent and voluminous share and unit transactions were assessed as capital gains because the assessee consistently treated them as investment activity, the facts were unchanged from the earlier year, and no contrary material showed dealer status. The Tribunal followed its own prior decision in the assessee's case, found no distinguishing feature or reason to depart from that view, and held that the resulting profit remained capital in nature rather than business income. Case-Laws Income Tax Tue, 18 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234742