Disallowance of Employee Stock Option Plan (ESOP) cost claimed ...

Case Laws Income Tax

April 14, 2023

Disallowance of Employee Stock Option Plan (ESOP) cost claimed as expenditure - No reasons are forthcoming for invoking the provisions under section 17(2)(vi)(c) of the Act against the repeated contentions of the assessee that for the reasons stated in their written submissions, such an expenditure has to be allowed in the hands of the employer. Reasons are the life blood for any judicial/quasi-judicial order without which it would be difficult for the appellate authority to sustain or overrule the findings reached by the authorities. - AT

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Disallowance of Employee Stock Option Plan (ESOP) cost claimed ...

Case Laws Income Tax

April 14, 2023

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