Transaction of shares: whether capital a/c or p/l a/c

Hello,

An assessee(individual) has no business of his own but is a partner in a partnership filing ITR-3. In his individual capacity however he does trade in shares. Will the entries for capital gain/loss, STT and other charges etc. be routed through Profit/Loss A/c or directly his Capital A/c? If the latter, will there be no entry in his Profit/Loss A/c?

Obviously the net effect will be safe since the balance of P/L A/c is also c/f to Capital A/c. But what is the correct A/cting treatment?