TMI BlogDisallowance of ESOP (Employee Stock Option) expenses claimed by the assessee company as revenue...Disallowance of ESOP (Employee Stock Option) expenses claimed by the assessee company as revenue expenditure - discount on issue of Employees Stock option is allowable as deduction in computing the income under the head 'Profit and gains of Business or Profession' - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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