https://www.taxtmi.com/caselaws?id=189192 The Tribunal allowed the assessee's appeal and dismissed the Revenue's appeal, upholding the treatment of the assessee as an investor in shares. The Tribunal emphasized the importance of consistency in the treatment of the assessee and concluded that the CIT(A) erred in bifurcating the investment based on the holding period. The judgment was pronounced on 24/09/2014. en-us Wed, 24 Sep 2014 00:00:00 +0530 Sat, 31 Dec 2016 12:56:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189192 The Tribunal allowed the assessee's appeal and dismissed the Revenue's appeal, upholding the treatment of the assessee as an investor in shares. The Tribunal emphasized the importance of consistency in the treatment of the assessee and concluded that the CIT(A) erred in bifurcating the investment based on the holding period. The judgment was pronounced on 24/09/2014. Case-Laws Income Tax Wed, 24 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189192