Tribunal held that mere fact that dividend received being nominal, cannot be the deciding factor as to whether income from sale of investment is to be assessed as business income or capital gain, particularly when long term capital gain is accepted by the AO. In respect of sale of shares of LML Ltd and Oswal Chemicals, it was observed that sale was made on various dates as the sale order sometimes took days to be fully executed. It is not the case that on some days sales are being purchased and sold. It was held that just because assessee has purchased and sold number of shares does not by itself make it business income when the AO accepted the scripts as investment in the balance sheet and books of account are accepted. (ITA No. 2727/DEL/2008 & 3897/DEL/2010 dt. 21.12.2017) (AY. 2005-06, 2006-07)