Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No. 1578/Pun/2017 नििाारण वषा / Assessment Year : 2011-12 M/S. Advik Hi-Tech Pvt. Ltd. Gat No.357/99, Chakan Talegaon Road, Vill- Kharabwadi, Tal. Khed, Chakan, Pune-410 501 Pan : Aacca3106E .......अऩीऱाथी / Appellant बिाम / V/S. The Deputy Commissioner Of Income Tax, Circle-8, Pune.
capital gains income as the business income of the assessee. 16. On hearing both the parties and considering the facts, we find that the need of honouring the entries in the books of account. No case is made out for disturbing the claim of the assessee. This is the case where only 55 transactions are involved and separate account