Case Law Details
Case Name : ITO Vs Rohit Anand (ITAT Delhi 'B' Bench)
Related Assessment Year :
Courts :
All ITAT ITAT Delhi
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RELEVANT PARAGRAPH
9. We have carefully considered the relevant facts and the findings of both the authorities below. The assessee in his individual capacity carries on business of jewellery. Apart from said business, the assessee invested in shares and treats shares as investment in his books of account. This itself manifests the intention of the assessee as to whether he proposed into dealing in shares or earn dividend and profit out of such investment. The Assessing Officer was guided more because of the total amount involved rather than the actual intention and the way of carrying on share...
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