As you know, @@TRANCOUNT is used to inform you about the number of live transactions active at point. If you want to retrieve it's value using an application, you should be careful about the behaviour of the returned value.

Let us consider the procedure

create procedure get_count
as
select @@TRANCOUNT as trancount

Consider the VB code that calls the procedure

Private Sub Form_Load()
Dim con As New ADODB.Connection
Dim rs As New ADODB.Recordset
con.Open "connection string"
con.BeginTrans
Set rs = con.Execute("exec get_count")
MsgBox rs("trancount")
con.CommitTrans
End Sub

The result is 0 eventhough there is transaction activated by application

Alter the procedure like below

alter procedure get_count
as
begin transaction
select @@TRANCOUNT 
rollback transaction

Now execute the vb code, the result is 2

Remove transaction part in VB

Private Sub Form_Load()
Dim con As New ADODB.Connection
Dim rs As New ADODB.Recordset
con.Open "connection string"
Set rs = con.Execute("exec get_count")
MsgBox rs("trancount")
End Sub

Now execute the vb code, the result is 1

It means that if there is no transaction in a stored procedure, the transaction activated from the application is not considered by @@TRANCOUNT. But if there is a transaction in a procedure, it consider both the transactions (from application as well as procedure). So it is better to make note of this behaviour