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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Share valuation at option vesting: market-price averaging for listed shares; merchant banker valuation for unlisted shares.</h1> Valuation at option vesting is by market prices if the share is listed-average of opening and closing prices on the vesting date, using the exchange with highest trading volume if listed on multiple exchanges; where no trading occurs on that date, use the nearest preceding closing price or the closing price on the exchange with highest volume. For unlisted shares, fair market value is the valuation by a SEBI-registered category I merchant banker on the specified date. The rule defines opening and closing prices (sell prices where both buy and sell are quoted), recognised stock exchange, merchant banker, and permits the specified date to be up to 180 days prior to vesting.

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