Case Law Details
Case Name : ACIT Vs Tripti Sharma (ITAT Mumbai)
Appeal Number : ITA No. 2242/Mum/2005
Date of Judgement/Order : 31/07/2008
Related Assessment Year : 2000- 2001
Courts :
All ITAT ITAT Mumbai
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SUMMARY OF CASE LAW
In respect of shares acquired under stock option scheme, the difference between the price of shares at the time of exercise of option and the predetermined price is liable to tax as perquisite und
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