Hi, can some sifu here explain to me what is the meaning for the answers? Thanks in advance

Question:- Do I need to declare profit from buying and selling shares as an income?

Answer:-
Whether the profit from buying and selling of shares is regarded as a taxable income would depend on the facts and circumstances of the case. If the transaction can be demonstrated as a realisation of a capital investment, it can then be regarded as a capital gain not subject to income tax. On the other hand, if the transaction is derived from an adventure in the nature of a trade, then the profit from buying and selling of shares would then be seen as a revenue gain subject to income tax.