Taxability of monetary gift from spouse

If an individual has received a gift of Rs 1 Crore from her spouse, it will not be taxable and is exempt under Income Tax Act.

But suppose, she has used this amount by investing in her business and generated profits will clubbing provisions be applicable to her ?

Note :

1) Tax Audit is applicable to the assesse

2)She is engaged in trading of shares (i.e mainly STCG type)