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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>Employee share benefits expanded to include specified securities and sweat equity shares allotted free or at concessional rate.</h1> The amendment adds a new clause making allotment or transfer of specified securities and sweat equity shares to employees (including former employees) free or at concessional rate a category of employer-provided benefits; it defines 'specified security' to include employees' stock options and defines 'sweat equity shares' as discounted or non-cash equity issued for know-how or intellectual property. It also broadens the proviso exclusions to include display of products and expressly cover distribution of samples free or at concessional rate.

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