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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>Taxation of employee stock options: perquisite equals fair market value on vesting less amount paid by employee.</h1> The amendment treats the perquisite arising on vesting of employee options or sweat equity shares as the fair market value of the specified security or shares on the vesting date, reduced by the amount actually paid by or recovered from the employee; fair market value is to be determined by a method prescribed by the Board and 'option' is defined as a right, not an obligation, to apply for shares at a predetermined price.

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