Expenditure on ESOP - By undertaking to issue shares at a ...

Issuing Discounted Shares Under ESOP Counts as "Expenditure" Per Income Tax Act Section 37(1.

October 1, 2017

Case Laws Income Tax AT

Expenditure on ESOP - By undertaking to issue shares at a discount, the company does not pay anything to its employees but incurs the obligation of issuing shares at a discounted price at a future date. This is nothing but "expenditure" u/s 37(1)

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Expenditure on ESOP - By undertaking to issue shares at a ...

Issuing Discounted Shares Under ESOP Counts as "Expenditure" Per Income Tax Act Section 37(1.

October 1, 2017

Case Laws Income Tax AT

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