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Income Tax - Highlights / Catch Notes

Home Highlights September 2017 Year 2017 This

Discount on ESOP to be allowed as business expenditure u/s ...

Case Laws     Income Tax

September 22, 2017

Discount on ESOP to be allowed as business expenditure u/s 37(1), during the years of vesting on the basis of percentage of vesting during such period, subject to upward or downward adjustment at the time of exercise of option.

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