ITAT Rules Flipkart Employee’s Unexercised ESOP Buyback Is Taxable as Capital Gains :

ITAT Rules Flipkart Employee’s Unexercised ESOP Buyback Is Taxable as Capital Gains

The ITAT Bangalore Holds Repurchase of Unexercised Vested Stock Options Cannot Be Taxed as Perquisite Under Section 17(2)(vi)

ITAT Holds Section 17(2)(vi) Is Not Attracted

authorSaimadateAug 4, 2026
Last update on Aug 4, 2026

About Author

LinkedIn

Saima

Content Writer

Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
StudyCafe
Delhi, Delhi, India
256
Up Next

Loading suggestions…