https://www.taxtmi.com/caselaws?id=186032 The Tribunal upheld the decision of the Ld. Commissioner of Income Tax (Appeals) that the assessee was a regular investor, not a trader in shares. The Tribunal noted the conversion of shares from stock-in-trade to investments following due process, with separate books maintained for trading and investment portfolios. Consequently, the appeal by the Revenue was dismissed, affirming the assessee's treatment as an investor in shares. en-us Fri, 18 Feb 2011 00:00:00 +0530 Tue, 06 Sep 2016 12:39:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186032 The Tribunal upheld the decision of the Ld. Commissioner of Income Tax (Appeals) that the assessee was a regular investor, not a trader in shares. The Tribunal noted the conversion of shares from stock-in-trade to investments following due process, with separate books maintained for trading and investment portfolios. Consequently, the appeal by the Revenue was dismissed, affirming the assessee's treatment as an investor in shares. Case-Laws Income Tax Fri, 18 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186032