https://www.taxtmi.com/highlights?id=23073 Transaction in the nature of adventure - Capital gain or business income - Ordinarily an isolated transaction cannot be the sole criterion to test as to whether it is in the nature of trade or sale of investment. A holistic and overall view of the transaction has to be taken. - HC en-us Sat, 23 May 2015 23:11:48 +0530 Sat, 23 May 2015 23:11:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=23073 Transaction in the nature of adventure - Capital gain or business income - Ordinarily an isolated transaction cannot be the sole criterion to test as to whether it is in the nature of trade or sale of investment. A holistic and overall view of the transaction has to be taken. - HC Highlights Income Tax Sat, 23 May 2015 23:11:48 +0530 https://www.taxtmi.com/highlights?id=23073