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Income Tax - Highlights / Catch Notes

Home Highlights July 2021 Year 2021 This

Expenditure incurred in respect of ESOP (Employees Stock Option ...

Income Tax

July 3, 2021

Expenditure incurred in respect of ESOP (Employees Stock Option Programme) - the employees have been given shares of the holding company at a discounted price and the assessee has borne the discount amount on behalf of its employees. - Hence, in effect, it is a staff welfare programme of the assessee and hence the same is allowable as deduction u/s 37(1) - AT

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