Section 45 read with section 28(i) of the Income Tax Act, 1961 — Nature of Income — Capital gains or business income — Where AO took a view that income arising from sale of shares was taxable as business income, in view of fact GST Tribunal as well as High Court finding that only ten scripts were traded and it was not a case of frequent buying and selling to make quick money, concluded that amount in question was taxable as short term capital gains, SLP filed against decision of High Court was to be dismissed — Commissioner of Income tax vs. Hiren Dand [2018] 259 Taxman 81(SC)