HC remanded matter to decide nature of income arising on exercise of shares under ESOP

IT: Where in terms of Employee Stock Option Scheme (ESOP), assessee's employer company sold shares outside India and remitted difference between Sale Price and Option price to assessee, question as to whether said amount was in nature of 'perquisite' taxable as salary income or long term capital gain, was to be remanded back to Tribunal for disposal after applying correct legal principles

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