Case Law Details
Case Name : Mr. Bomi S. Billimoria Vs. A.C, Mumbai (ITAT Mumbai)
Appeal Number : ITA No.2120/Mum/1998
Date of Judgement/Order :
Related Assessment Year :
Courts :
All ITAT ITAT Mumbai
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The Income-Tax Appellate Tribunal, Mumbai held that in case no payment has been made for acquiring shares under Employee Stock Option Plan, the gain on sale of said shares should not be liable to capital gains tax. As the date of exercise of options and date of sale is same and further, there is no difference between
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Please tell me is this case is valid for AY 2012-13 , or any update (i.e any provision or clause)done by IT dept ????