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Income Tax - Highlights / Catch Notes

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Disallowance of compensation paid on account of Employee Stock ...

Income Tax

April 28, 2017

Disallowance of compensation paid on account of Employee Stock Option Plan (ESOP) - Business expenditure - The Circular issued by the CBDT is binding on the tax authorities and the same could be used by the assessee if proved beneficial to the assessee. - AT

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