Home Highlights August 2013 Year 2013 This

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1. Disallowance of ESOP (Employee Stock Option) expenses claimed by the assessee company as revenue expenditure - discount on issue of Employees Stock option is allowable...

2. ESOP expenses u/s 37 of the Act - discount on issue of Employee Stock Option is an allowable deduction in computing the income under the head ‘Profit and gains of...

3. Expenditure incurred in respect of ESOP (Employees Stock Option Programme) - the employees have been given shares of the holding company at a discounted price and the...

4. Deduction of compensation cost of ESOP on account of Employee Stock Option Scheme (ESOP) - , an adjustment to the income is called for at the time of exercise of option...

5. Employee Stock Options (ESOP) expenditure - Disallowance u/s 37 - difference between the grant price and the market price on the shares as on the date of grant of...

6. Expenditure on account of employee stock option scheme is an ascertained liability for deduction - the expenses debited is cost of employee stock option plan in the...

7. Employee's Stock Option Scheme (ESOP) - the primary object of this exercise is not to raise share capital but to earn profit by securing the consistent and concentrated...

8. Taxation of Employees Stock Option Plan under fringe benefit tax - Section .115WB(1)(d) - the date of actual allotment or transfer of Employees Stock Option is crucial...

9. TP Adjustment - ESOP considered as operating cost by the Ld.AO/TPO - TPO failed to consider the basic fact that, purchase cost of the shares of foreign AE is charged...

10. Discount on employee stock ownership plan (ESOP) - Capital expenditure or revenue expenditure - the deduction is to be allowed for the difference between the exercise...

11. ESOP expenses - non deduction of tds on discount given- assessee has vested ESOP rights to certain employees - there will be time different between “vesting of option”...

12. Rectification u/s 154 - Deduction claimed u/s. 80IAB - Wrong classification of income under the head ‘income from house property’, has resulted in wrong claim of...

13. Deduction of depreciation while determining the deduction u/s 80IB - for the purposes of deduction under Chapter VIA, the gross total income has to be computed inter...

14. Allowable revenue expenditure u/s 37(1) - difference between the price at which stock options were offered to employees of the appellant company under ESOP and ESPS and...

15. Deduction u/s 22 while computing annual value of Property u/s 24 - in computing the income from house property only deduction as permissible u/s 24 of the Act are to be...