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Income Tax - Highlights / Catch Notes

Home Highlights October 2017 Year 2017 This

Expenditure on account of employee stock option scheme is an ...

Income Tax

October 13, 2017

Expenditure on account of employee stock option scheme is an ascertained liability for deduction - the expenses debited is cost of employee stock option plan in the profit and loss account is an allowable expenditure.

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  3. Employees’ stock option scheme benefit taxability - The payment having been established as salary/employee cost, the same is revenue in nature. This expenditure claimed...

  4. Disallowance of ESOP (Employee Stock Option) expenses claimed by the assessee company as revenue expenditure - discount on issue of Employees Stock option is allowable...

  5. Expenditure incurred on Employee Stock Option Scheme - revenue expenditure or capital expenditure - Tribunal was correct in holding that the ESOP expenditure is revenue...

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  10. Taxation of Employees Stock Option Plan under fringe benefit tax - Section .115WB(1)(d) - the date of actual allotment or transfer of Employees Stock Option is crucial...

 

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