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Income Tax - Highlights / Catch Notes

Home Highlights January 2016 Year 2016 This

Employees’ stock option scheme benefit taxability - The payment ...

Case Laws     Income Tax

January 24, 2016

Employees’ stock option scheme benefit taxability - The payment having been established as salary/employee cost, the same is revenue in nature. This expenditure claimed by the assessee is to be treated as a business expenditure of the assessee - AT

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