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Income Tax - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

Amount of difference between the market value of the shares ...

Income Tax

May 5, 2016

Amount of difference between the market value of the shares issue under ESOP allotted to the employees debited to the profit and loss account in accordance to SEBI guidelines is an ascertain liability and allowable as revenue expenditure u/s 37(1) - No TDS on such expenditure - AT

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