https://www.taxtmi.com/highlights?id=16785 As the assessee has not rendered service in India for the whole grant period, only such proportion of the ESOP perquisite as is relatable to the service rendered by the assessee in India is taxable in India. - AT en-us Wed, 15 Jan 2014 11:13:57 +0530 Wed, 15 Jan 2014 11:13:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=16785 As the assessee has not rendered service in India for the whole grant period, only such proportion of the ESOP perquisite as is relatable to the service rendered by the assessee in India is taxable in India. - AT Highlights Income Tax Wed, 15 Jan 2014 11:13:57 +0530 https://www.taxtmi.com/highlights?id=16785