https://www.taxtmi.com/caselaws?id=26179 The High Court upheld the Tribunal's decision, stating that the determination of whether securities were held as stock-in-trade or by way of investment was a factual finding. The court emphasized that this distinction is a question of fact rather than law, dismissing the Additional Commissioner's application for reference on holding securities as stock-in-trade. en-us Fri, 09 Mar 1984 00:00:00 +0530 Wed, 03 Feb 2010 13:07:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26179 The High Court upheld the Tribunal's decision, stating that the determination of whether securities were held as stock-in-trade or by way of investment was a factual finding. The court emphasized that this distinction is a question of fact rather than law, dismissing the Additional Commissioner's application for reference on holding securities as stock-in-trade. Case-Laws Income Tax Fri, 09 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26179