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    <title>Repetitive Share Transactions Classified as Business Income; Prior Orders Not Applicable Under Res Judicata or Consistency Rule.</title>
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    <description>Transactions of purchase and sales of shares - In the year under consideration the assessee has carried out repetitive transactions in the same script as well as same day transactions of purchase and sale therefore, the earlier orders would not operate as res-judicata or applied as rule of consistency - held as business income - AT</description>
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      <description>Transactions of purchase and sales of shares - In the year under consideration the assessee has carried out repetitive transactions in the same script as well as same day transactions of purchase and sale therefore, the earlier orders would not operate as res-judicata or applied as rule of consistency - held as business income - AT</description>
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