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Tribunal's ruling on Stock Appreciation Rights as capital gain overturned; considered perquisite u/s 17(2)(iii) of Income Tax Act.

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....Redemption of Stock Appreciation Rights - capital gain or perquisite under Sec.17(2)(iii) - Tribunal was not justified in holding that capital gain arose to the assessee on redemption of Stock Appreciation Rights which were having no cost of acquisition - HC....

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Tribunal's ruling on Stock Appreciation Rights as capital gain overturned; considered perquisite u/s 17(2)(iii) of Income Tax Act.