https://www.taxtmi.com/caselaws?id=244564 The Tribunal allowed the Revenue's appeal, determining that the amended provisions of section 115WB do not apply to the assessee as the shares vested before 1st April 2007. The Tribunal directed the Assessing Officer to reverse the relief granted by the Commissioner of Income-tax (Appeals) and disallowed the assessee's claim for the cost of acquisition based on the fair market value on the date of vesting. The Revenue's appeal was allowed, and the order was pronounced on 18th February 2014. en-us Tue, 18 Feb 2014 00:00:00 +0530 Mon, 23 Mar 2015 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244564 The Tribunal allowed the Revenue's appeal, determining that the amended provisions of section 115WB do not apply to the assessee as the shares vested before 1st April 2007. The Tribunal directed the Assessing Officer to reverse the relief granted by the Commissioner of Income-tax (Appeals) and disallowed the assessee's claim for the cost of acquisition based on the fair market value on the date of vesting. The Revenue's appeal was allowed, and the order was pronounced on 18th February 2014. Case-Laws Income Tax Tue, 18 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244564