As the assessee has not rendered service in India for the whole ...

Case Laws Income Tax

January 15, 2014

As the assessee has not rendered service in India for the whole grant period, only such proportion of the ESOP perquisite as is relatable to the service rendered by the assessee in India is taxable in India. - AT

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As the assessee has not rendered service in India for the whole ...

Case Laws Income Tax

January 15, 2014

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