https://www.taxtmi.com/highlights?id=39128 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 en-us Sat, 28 Apr 2018 07:10:13 +0530 Sat, 28 Apr 2018 07:10:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=39128 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 Highlights Income Tax Sat, 28 Apr 2018 07:10:13 +0530 https://www.taxtmi.com/highlights?id=39128