2008 (10) TMI 703

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..... 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 SARs is assessable under the head ' .....

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