Period of holding of ESOPs shall be counted from date of grant where same are bought back by the Co.

IT : Where assessee earned profit from transfer of ESOP options, in view of fact that said options provided valuable right to assessee to exercise and have allotment of shares, they constituted capital asset from date of grant itself and since consideration was paid to assessee after expiry of three years under option transfer agreement, profit in question was liable to tax as long-term capital gain

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