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.
Sale of shares allotted to the assessee under employee stock option plan[ ESOP] and taking the sale value above fair market value as income from other source u/s 56 (2) (vii) - there is no transfer of any controlling interest - assessee has sold the shares and has not received any other property - AO directed to tax gain arising on the sale of about shares under the head capital gain only.
Note: It is a system-generated summary and is for quick reference only.
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