[slideshare id=33805419&style=border:1px solid #CCC; border-width:1px 1px 0; margin-bottom:5px; max-width: 100%;&sc=no] Author - Geetika Chandel, Associate with NovoJuris. Disclaimer: There are many details that the Act prescribes, please speak with your attorney for advice. This is not a legal opinion
Income Tax Appellate Tribunal in a recent order (Dy. Commissioner of Income-tax (LTU), Bangalore Vs M/s. Biocon Limited) (“Case”) held that “discounts under the ESOP are an employee cost and should be allowed as a deduction over the vesting period, in the hands
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