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    <title>Investment Share Sale Profits Taxed as Capital Gains, Not Trading Income, for Assessee&#039;s Portfolio Transactions.</title>
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    <description>Net surplus on sale of shares under investment portfolio should be chargeable to capital gains only and assessee is not to be treated as trader in respect of sale and purchase of shares in investment portfolio. - AT</description>
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      <description>Net surplus on sale of shares under investment portfolio should be chargeable to capital gains only and assessee is not to be treated as trader in respect of sale and purchase of shares in investment portfolio. - AT</description>
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