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Whether on the facts and in the circumstances of the case, the Hon'ble ITAT was right in law in holding that the income arising on sale of shares held as capital asset after conversion from stock in trade as business income and not as capital gains?

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Section 2(14) & 45 of the Income-tax Act, 1961—Capital gain—KEMFIN SERVICES (P.) LTD. vs. ASSTT. CIT.[2020] 26 ITCD Online 137 (KARN)