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    <title>Court Rules Share Sale Income as Short-Term Capital Gains, Not Business Income, Despite Assessing Officer&#039;s Challenge.</title>
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    <description>Nature of income - profit earn on sale of shares - STCG or Business Income - in the earlier assessment years the assessee had consistently shown the receipts of sale of share as capital gain which the revenue had also accepted - AO desired to tax income as business income in the current year, in view of the change in tax rates, which was same in the earlier years - held as STCG - no question of law arises</description>
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      <description>Nature of income - profit earn on sale of shares - STCG or Business Income - in the earlier assessment years the assessee had consistently shown the receipts of sale of share as capital gain which the revenue had also accepted - AO desired to tax income as business income in the current year, in view of the change in tax rates, which was same in the earlier years - held as STCG - no question of law arises</description>
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