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    <description>The Tribunal found that the appellant&#039;s repeated trading of shares was indicative of a trading intention for quick profits rather than capital gains. The Tribunal&#039;s decision, based on evaluating the facts of each case, determined that the shares were held as stock in trade. Both the Commissioner and the Tribunal agreed on this factual finding, leading to the dismissal of the appeal without costs as no substantial question of law arose.</description>
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      <description>The Tribunal found that the appellant&#039;s repeated trading of shares was indicative of a trading intention for quick profits rather than capital gains. The Tribunal&#039;s decision, based on evaluating the facts of each case, determined that the shares were held as stock in trade. Both the Commissioner and the Tribunal agreed on this factual finding, leading to the dismissal of the appeal without costs as no substantial question of law arose.</description>
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