Not-ordinarily Resident is liable to pay tax on 'ESOPs' which are attributable to services rendered

IT/ILT : Where assessee, having residential status of 'resident but not ordinarily a resident' received certain amount as Stock Option Transfer Proceeds (SOTP) from its employer company namely 'Microsoft' for rendering services partly in India and partly in USA, only that portion of SOTP was taxable in India which was attributable to services rendered in India