Discount on ESOP to be allowed as business expenditure u/s ...

Businesses Can Claim ESOP Discounts as Expenses u/s 37(1) of Income Tax Act During Vesting Period.

September 22, 2017

Case Laws Income Tax AT

Discount on ESOP to be allowed as business expenditure u/s 37(1), during the years of vesting on the basis of percentage of vesting during such period, subject to upward or downward adjustment at the time of exercise of option.

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Discount on ESOP to be allowed as business expenditure u/s ...

Businesses Can Claim ESOP Discounts as Expenses u/s 37(1) of Income Tax Act During Vesting Period.

September 22, 2017

Case Laws Income Tax AT

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