SasukeNamikaze
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Some people believe that Itachi "Gave" Sasuke the Mangekyo. Largely because of what happens here.
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This is false. This is actually the result of a Jutsu called 転写封印・天照, Tensha Fuuin: Amaterasu. Which is a Jutsu where an Uchiha uses a sealing Jutsu to place a use of Amaterasu into another Uchiha's eye and be set free when certain conditions that the user sets. The databook page on the Jutsu is below
Transcription Seal: Amaterasu (転写封印・天照, Tensha Fuuin: Amaterasu)
Ninjutsu, Fuuinjutsu, No rank, Supplementary, Short range (0-5m)
User: Uchiha Itachi
A ranging fire of black flames, handed out using the "Sharingan" as a medium
[picture sequence of Sasuke's Sharingan morphing into Itachi's Mangekyou Sharingan]
→The "Sharingan" with the "Amaterasu" sealed into it seizes the target determined by the user...
"Amaterasu," only usable by those who activated the "Mangekyou Sharingan," is the highest ranked ninjutsu from the Fire Release group. "Transcription Seal: Amaterasu" seals this effect into the Sharingan of a third party. Once the eye wherein the technique is sealed sees the specific target, the seal is broken and the "black flame that even consumes other flames" swoops down on its prey!!
[picture of Tobi being hit by the Amaterasu]
←Jet-black raging flames spring forth from the eye, attacking the target! There is no way to escape from this fury!
Now burning brightly
A jet-black world-destroying conflagration!!
Ninjutsu, Fuuinjutsu, No rank, Supplementary, Short range (0-5m)
User: Uchiha Itachi
A ranging fire of black flames, handed out using the "Sharingan" as a medium
[picture sequence of Sasuke's Sharingan morphing into Itachi's Mangekyou Sharingan]
→The "Sharingan" with the "Amaterasu" sealed into it seizes the target determined by the user...
"Amaterasu," only usable by those who activated the "Mangekyou Sharingan," is the highest ranked ninjutsu from the Fire Release group. "Transcription Seal: Amaterasu" seals this effect into the Sharingan of a third party. Once the eye wherein the technique is sealed sees the specific target, the seal is broken and the "black flame that even consumes other flames" swoops down on its prey!!
[picture of Tobi being hit by the Amaterasu]
←Jet-black raging flames spring forth from the eye, attacking the target! There is no way to escape from this fury!
Now burning brightly
A jet-black world-destroying conflagration!!
Upon the inspection of the paragraph, we can see that it clearly states the incident depicted in the scan is that of Tensha Fuuin: Amaterasu.
Now that we've established that Itachi did not give Sasuke the Mangekyo, lets get into how Sasuke got it.
First off all, Itachi clearly states that it is the killing of a friend that is what awakens the Mangekyo (Assisting seems to be enough as well since Itachi only assisted in Shisui's suicide)
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Multiple times, he alludes to and states that its the killing of a friend that allows one the Mangekyo.
Now, This is the first time we see Sasuke activate the Mangekyo
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Now lets look at what we see him thinking before he activates the eye
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And Immediantly after we see the fade
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Sasuke is crying becuase of his new found love of Itachi; due to him learning of the truth behind him. Then immediantly after this, his Mangekyo is awakended.
From this, its quite easy to deduce that Sasuke's Mangekyo awakened because He assisted in the death of Itachi which, as we've already learned is enough to fill the "Kill your closes friend" requirment, and at that moment, Itachi became Sasuke's closest friend.