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Income from sale of shares is business income when funds borrowed for trading purpose
Case Law Details
- Case Name
- CIT II Vs First Choice Professional Services Private Limited (Madras High Court)
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- All High Courts, Madras High Court
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CIT II Vs First Choice Professional Services Private Limited (Madras High Court)
ii. Raja Bahadur Visheshwara Singh (Deceased) and others Vs. Commissioner of Income Tax, Bihar and Orissa, (1961) 41 ITR 685.
iv. CIT, Nagpur Vs. Sutlej Cotton Mills Supply Agency Ltd., (1975) 100 ITR 706
v. Commissioner of Income Tax (Central), Calcutta Vs. Associated Industrial Development Co. (P) Ltd., Calcutta, (1971) 82 ITR 586.
ix. Dalmia Cement Ltd., Vs. Commissioner of Income-tax, Bihar and Orissa, (1944) 12 ITR 50.
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