Employee Stock Options (ESOP) expenditure - Disallowance u/s 37 ...

Case Laws Income Tax

September 6, 2022

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 options - the discount on ESOP being a general expense, is an allowable deduction u/s 37(1) of the Act during the years of vesting on basis of percentage of vesting during such period subject to upward or downward adjustment at the time of exercise of option - Claim allowed - AT

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Employee Stock Options (ESOP) expenditure - Disallowance u/s 37 ...

Case Laws Income Tax

September 6, 2022

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