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Income Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

LTCG or STCG - transfer of ESOP - The contention that the ...


Capital Gains from Transferring 3,750 ESOPs Classified as Long-Term Despite Unexercised Options Due to Non-Vesting.

December 24, 2018

Case Laws     Income Tax     AT

LTCG or STCG - transfer of ESOP - The contention that the assessee cannot exercise option in the absence of vesting is not relevant as the options were transferred without any exercise in the case on hand. The capital gain arising from the transfer of 3750 options should be considered as LTCG.

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