Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

International Share Award Plan (ISAP) expenditure - The ...

Case Laws     Income Tax

February 16, 2017

International Share Award Plan (ISAP) expenditure - The expenditure on ISAP awards incurred by the assessee is akin to salary paid to the employees for their services which cannot be treated as enduring benefit to the assessee - AT

View Source

 


 

You may also like:

  1. Challenge to an interim arbitral award u/s 31(6) of the Arbitration and Conciliation Act, 1996. The key issues are: (1) whether the rejection of an application u/s 16...

  2. Execution of arbitral award - the arbitral proceedings were initiated prior to insolvency resolution date, suspended during the moratorium period, resumed upon expiry of...

  3. Approval of Resolution Plan - The Adjudicating Authority has not taken cognizance of the award and rejected the application filed by the Appellant. Since the Appellants...

  4. International Arbitral award - The Arbitral Tribunal has only awarded reimbursement of half the price paid by the buyers to the sellers and, therefore, the award cannot...

  5. TDS cannot be deducted by the respondent on amounts awarded in favor of the petitioner, a non-resident individual, by an arbitral award under execution. The High Court...

  6. Impugned award unaffected by fraud or corruption; Arbitral Tribunal considered materials and submissions; no case made out regarding fraud in passing award. Parties...

  7. Enforcement and execution of the final Award passed by Foreign Arbitral Tribunal - The petitioners have concealed various documents and failed to produce the same - the...

  8. Scope of Arbitral award - “award” delivered by an Emergency Arbitrator - Singapore International Arbitration Centre (SIAC Rules) - Section 17, as construed in the light...

  9. Approval of Resolution Plan - Validity of the order of Adjudicating Authority (NCLT) wherein it held that Rishima cannot be called as a Financial Creditor and Rishima...

  10. Allowance of arbitration award as expenditure – prior period - The award was passed on 20th July, 2006 and accounts were finalized and audited on 12th September, 2006...

  11. Tribunal clarified that its order dated 26.05.2022 did not modify or vary the earlier orders dated 15.10.2018 and 11.01.2019, except for directing sealed cover...

  12. The High Court held that the interest on a money award is to be calculated at three times the RBI-notified rates with monthly compounding, fluctuating along with RBI...

  13. Arbitrator's award set aside u/s 34 of Arbitration and Conciliation Act, 1996 due to lack of evidence regarding claimant's readiness to supply materials, arbitrator...

  14. Validity of Arbitral Award - In the remand back case, the Arbitrator was warned not to be influenced by the factors that weighed in his mind while making the First Award....

  15. Validity of Arbitral Award - it is alleged that award is in excess of claim - Arbitrator exceeded the scope of reference or not - Arbitrator has rewritten the contract...

 

Quick Updates:Latest Updates