2005 (4) TMI 45

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....rd counsel for the parties. The question referred to us is as follows: "Whether on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in holding that the profit on sale of shares to the extent of Rs. 43,93,175 is to be treated as capital gains instead of as business income, as adopted by the Assessing Officer?" The finding of fact recorded in para. 15 of t....