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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 efforts of dedicated employees during the vesting period such discount is construed both by the employees and the company as nothing but a part of package of remuneration - claim of deduction allowed - Tri

Income Tax - 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 efforts of dedicat .....

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