Case Law Details
Case Name : Nishithkumar Mukeshkumar Mehta Vs DCIT (Madras High Court)
Appeal Number : W.P. No. 26506 of 2023
Date of Judgement/Order : 31/07/2024
Related Assessment Year :
Courts :
All High Courts Madras High Court
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Nishithkumar Mukeshkumar Mehta Vs DCIT (Madras High Court)
Madras High Court held that compensation paid to ESOP holders qualifies as perquisite and hence taxable under the head ‘salary’. The same cannot be treated as capital receipt.
Facts- The petitioner is an employee of Flipkart Internet Private Limited (
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