
Relinquishing ESOP right accrued are taxable as capital gains not profits in lieu of salary
								
							 December 16, 2022
							 Income Tax, ITAT
						
				
				Relinquishing ESOP right accrued are taxable as capital gains not profits in lieu of salary u/s 17(3)(iii)  – ITAT ABCAUS Case Law Citation ABCAUS 3625 (2022) (12) ITAT Important Case Laws relied upon:CIT vs. Sarangpur Cotton Manufacturing Co. Ltd., 6 ITR 36CIT vs. A. Krishnaswami Mudaliar & Ors.  …			
						
