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Case Law Details

Case Name : ACIT Vs Pramod H. Lele (ITAT Mumbai)
Appeal Number : I.T.A Nos. 4699/ Mum/2004
Date of Judgement/Order : 10/08/2011
Related Assessment Year : 1998-99
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ACIT Vs Pramod H. Lele (ITAT Mumbai)- The Stock Option Plan had granted only an ‘option to buy’ a specified number of shares in a specified time frame at a specified price, subject to the fulfilment of other conditions set out in the plan. There was no compulsion on the part of the assess

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