2013 (3) TMI 805

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..... wing substantial questions of law. a) Whether on the facts and in the circumstances of the case and in law, the Tribunal is correct in holding that the stock options granted to the appellant were nothing but in the real sense stock appreciation rights akin to that adjudicated in Sumit Bhattacharya V/s. ACIT (2008) 300 ITR 347 (AT) (Mum) (SB) ? b) Whether on the facts and in the circumst .....

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..... Section 17(2)(iii) of the Act ? d) Whether on the facts and in the circumstances of the case and in law, the Tribunal misdirected itself in holding that decision of the Apex Court in CIT V/s. Infosys Technologies Limited (2008) 297 ITR 167 is distinguishable and not applicable to the appellant's case ? e) Whether on the facts and in the circumstances of the case and in law, the Tr .....

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