https://www.taxtmi.com/caselaws?id=120515 The appeal was allowed for statistical purposes, with the Tribunal remanding the case to the Assessing Officer to reassess the taxability of the stock options, considering compliance with the Central Government's guidelines for ESOPs. The Tribunal emphasized the indirect employer-employee relationship and the applicability of the proviso to Section 17(2)(iii) in determining the taxability under 'Salaries.' en-us Wed, 28 May 2008 00:00:00 +0530 Fri, 20 Jul 2012 17:18:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120515 The appeal was allowed for statistical purposes, with the Tribunal remanding the case to the Assessing Officer to reassess the taxability of the stock options, considering compliance with the Central Government's guidelines for ESOPs. The Tribunal emphasized the indirect employer-employee relationship and the applicability of the proviso to Section 17(2)(iii) in determining the taxability under 'Salaries.' Case-Laws Income Tax Wed, 28 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120515