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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 ...

Income Tax

December 24, 2018

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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