Judgment ( 1. ) THIS is an appeal filed by Revenue (CIT) under Section 260a of the IT Act against an order dt. 29th June, 2004 passed by Tribunal in ITA No. 569/ind/1999. ( 2. ) THE question that arises for consideration in this appeal is whether appeal involves any substantial question of law as is required to be made out under Section 260a of the IT Act for admission of appeal. ( 3. ) HEARD Shri R. L. Jain, learned senior counsel with Ku. V. Mandlik, learned counsel for the appellant. ( 4. ) HAVING heard learned counsel for the appellant and having perused record of the case, we are of the view that the appeal has no substance. In other words, the appeal does not involve any substantial question of law as is required to be made out under Section 260a of the Act and hence, the appeal is liable to be dismissed in limine. ( 5. ) THE question arose in the assessment proceedings of the assessee about the nature of income derived by making investment in shares/debentures. The AO held it to be an income from other sources but CIT (A) and Tribunal held it to be a business income. It is against this finding of Tribunal, the CIT has come up in appeal under Section 260a of the Act. ( 6. ) WE concur with the factual finding recorded by the Tribunal. Admittedly, the assessee is a company engaged in the business of investment in shares/ securities/debentures. The object of the company also clearly, shows this. In this view of the matter any income derived from sale/purchase of shares whether quoted in stock exchange or unquoted has to be held as a business income or one may say income from business and not an income from other sources for the purpose of computation. In view of this, the view taken by the taxing authorities, i. e. , CIT (A) and Tribunal cannot be faulted with. It is liable to be upheld being in accordance with the object of the company. ( 7. ) ACCORDINGLY, appeal is held to have no substance. It is dismissed in limine.