Section 28(i) read with section 45 of the Income Tax Act, 1961 — Nature of Income — Business income or Capital gains — The frequency of transaction carried out during the year shows that approximately 288 transactions took place for the purchase of equity shares throughout the year and about 162 transactions of sale were entered into with various share brokers and therefore as the assessee has entered into multiple transactions for various listed companies, it was a regular feature of the assessee to trade in shares, thus profit arising from sale of shares to asseasse was to be regarded as business income — Dr. Rajeev Choudhary vs. Assistant Commissioner of income tax [2019] 267 Taxman 618 (Madhya Pradesh)