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2005 (12) TMI 218 - AT - Income TaxExtract: .......hat the profit/benefit derived by the assessee on account of stock option granted to the assessee in terms of his employment is liable to tax as perquisite under s. 17(1)(iii) of the Act. 4. All other grounds of appeal are decided as per the order of Hon ble JM, Shri S.K. Yadav. 5. In the result, this appeal filed by the assessee is partly allowed.
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