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

2. Employee Stock Options (ESOP) expenditure - Disallowance u/s 37 - difference between the grant price and the market price on the shares as on the date of grant of...

3. In a case before ITAT Delhi, the issue was whether expenses incurred on Employee Stock Option (ESOP) scheme are allowable u/s 37(1). The AO disallowed the expenses,...

4. 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...

5. Deduction of compensation cost of ESOP on account of Employee Stock Option Scheme (ESOP) - , an adjustment to the income is called for at the time of exercise of option...

6. 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...

7. Disallowance of ESOP expenses - in terms of ESOP if an assessee offers shares of its parent company to its employees the difference between the FMV of the shares of the...

8. ESOP expenses - non deduction of tds on discount given- assessee has vested ESOP rights to certain employees - there will be time different between “vesting of option”...

9. The Delhi High Court addressed the issue of whether a one-time payment made on behalf of an employee stock ownership plan (ESOP) formed part of the salary perquisite u/s...

10. Allowable revenue expenditure u/s 37(1) - difference between the price at which stock options were offered to employees of the appellant company under ESOP and ESPS and...

11. Employee's Stock Option Scheme (ESOP) - the primary object of this exercise is not to raise share capital but to earn profit by securing the consistent and concentrated...

12. 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...

13. Assessee's appeal allowed regarding disallowance of interest u/s 14A as its own funds exceeded investments yielding exempt income. CIT(A) rightly deleted disallowance of...

14. Discount on employee stock ownership plan (ESOP) - Capital expenditure or revenue expenditure - the deduction is to be allowed for the difference between the exercise...

15. The expenses incurred towards municipal taxes, maintenance, and repairs of guest-house could not be allowed as a deduction, following the Supreme Court's decision in...