Allowing the appeal of the assesse the Tribunal that ; If the purchase of shares has been made solely and exclusively with the intention to resell at a profit and the purchaser has no intention of holding them, the transaction is an “adventure in the nature of trade” and the gains are assessable as “business profits” and not as “short-term capital gains” accordingly the deduction u/s 35 was held to be allowable. Tribunal held that the AO was not justified in assessing the sale consideration as short term capital gains ( ITA No. 2572/Del/2016, dt. 22.03.2018.)(AY. 2011-12)