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Income Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Period of holding - Whether sale of ESOP constitutes long term ...


ESOP Sales Confirmed as Long-Term Capital Gains; Holding Period Validates LTCG Status Despite Deferred Purchase Price.

November 13, 2013

Case Laws     Income Tax     AT

Period of holding - Whether sale of ESOP constitutes long term (LTCG) or short term capital gains (STCG) - The benefit of deferment of purchase price cannot lead to an inference that no right accrued to assessee - Held as LTCG - AT

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