Period of holding of ESOPs shall be counted from date of grant even assessee didn’t have vesting rights

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

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000186026/period-of-holding-of-esops-shall-be-counted-from-date-of-grant-even-assessee-didn’t-have-vesting-rights.aspx