https://www.taxtmi.com/highlights?id=52299 Salary receipt - receipt pertaining to redemption of stock appreciation rights (SARs) - whether amount can be assessed as salary income in the hands of a person when received from a person other than his employer? - The SARs redeemed much prior to insertion of clause (iiia) to Section 17(2) of the Act w.e.f 1.4.2000 - No addition could be made - HC en-us Thu, 12 Mar 2020 12:12:44 +0530 Thu, 12 Mar 2020 12:12:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=52299 Salary receipt - receipt pertaining to redemption of stock appreciation rights (SARs) - whether amount can be assessed as salary income in the hands of a person when received from a person other than his employer? - The SARs redeemed much prior to insertion of clause (iiia) to Section 17(2) of the Act w.e.f 1.4.2000 - No addition could be made - HC Highlights Income Tax Thu, 12 Mar 2020 12:12:44 +0530 https://www.taxtmi.com/highlights?id=52299