Nature of profit from sale of shares depends on intention of acquisition of shares irrespective of its treatment in books

IN THE ITAT DELHI BENCH ‘E’

Assistant Commissioner of Income-tax, Circle-31(1), New Delhi

versus

Manoj Kumar Samdaria

IT APPEAL NO.1262 (DELHI) OF 2012

[ASSESSMENT YEAR 2007-08]

OCTOBER 5, 2012

ORDER

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