L1 Visa US to India (and vice versa) transaction tax implications for Wire transfer and Cryptocurrencies?

My brother is moving to the United States with an L1 visa. What would be the tax implications for me and for my brother in the following scenario

1- I send $3000 as outward remittance to his account in the US

2- He sends back $3000 in cryptocurrencies such as bitcoin

3- taking advantage of exchange rates suppose we make a profit of $100 in the transaction.

4- I transfer $3100 to my account and send back $3000 to his account again

Assuming, we do this for 4 cycles, ie. I send him $3000 a total of 4 times and he sends it back using bitcoin 4 times

how would the taxes be calculated? I read in a forum that a gift totalling $14000 from usa to india would not be taxed.

Also, if we bypass my account altogether and use his Indian savings account for the transactions what would the implications be?

Who should I consult for a detailed discussion on the matter?

Thanks,

Anurag