https://www.taxtmi.com/caselaws?id=339208 The tribunal upheld the CIT(A)'s decision to treat the assessee as an investor and the gains as capital gains, dismissing the revenue's appeals. The principle of consistency and the assessee's historical treatment as an investor were key factors in the tribunal's decision. The appeals of the revenue were dismissed, and the order was pronounced on 27.01.2017. en-us Fri, 27 Jan 2017 00:00:00 +0530 Fri, 17 Feb 2017 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339208 The tribunal upheld the CIT(A)'s decision to treat the assessee as an investor and the gains as capital gains, dismissing the revenue's appeals. The principle of consistency and the assessee's historical treatment as an investor were key factors in the tribunal's decision. The appeals of the revenue were dismissed, and the order was pronounced on 27.01.2017. Case-Laws Income Tax Fri, 27 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339208