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.
Perquisite or capital receipt - SARs - the amount received on redemption of Stock Appreciation Rights (SARs) is to be treated as capital gains and not perquisite u/s 17(2)(iii) of the IT Act. - SC
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