Income on sale of shares capital gains and not business income in case of Doctor

Where assessee ayurvedic doctor was in business of purchase and sale of ayurvedic preparations, income derived by him on sale of shares was to be assessed under head capital gains and not under head business income 

[2015] 56 taxmann.com 138 (Karnataka) HIGH COURT OF KARNATAKA

A.N. Swarna Prasad v. Additional Commissioner of Income-tax, Range-2, Mysore