Supreme Court Clarifies Taxability of Stock Appreciation Rights (SARs) in Income Tax Act: Addl. Commissioner of Income Tax vs. Bharat V. Patel (24 April 2018)

Supreme Court Clarifies Taxability of Stock Appreciation Rights (SARs) in Income Tax Act: Addl. Commissioner of Income Tax vs. Bharat V. Patel (2018) LEGAL ISSUE: Whether the amount received on redemption of Stock Appreciation Rights (SARs) is taxable as a perquisite or as capital gains under the Income Tax Act, 1961. CASE TYPE: Income Tax […]

Supreme Court Clarifies Taxability of Stock Appreciation Rights (SARs) in Income Tax Act: Addl. Commissioner of Income Tax vs. Bharat V. Patel (24 April 2018) Read Post »