2008 (10) TMI 703

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....rcumstances of the case and in law, the Tribunal is correct in holding that the SARs and stock option are distinct despite Notification No. 323/2001 dated 11.10.2001 and the tax consequences of SARs and stock options are at variance ? (B) Whether on the facts and in the circumstances of the case and in law, the Tribunal is correct in holding that the impugned receipt pertaining to redemption of....