ALP of ESOP Expenses cannot be taken as ‘Nil’ for determining Transfer pricing: ITAT grants relief to Booking.com [Read Order]

ALP of ESOP - cannot be taken - determining Transfer pricing-ITAT grants - Booking.com -TAXSCAN

The Income Tax Appellate Tribunal (ITAT) Mumbai bench held that the Arm’s Length Price of the Employee Stock Option Plan (ESOP) expenses could not be taken as “NIL” for determining transfer pricing. The assessee, Booking.com India Support & Marketing Services Private Limited, after filing the return of income, had its case selected for scrutiny. During…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹1199 + GST for 1 year

Subscribe Now

taxscan-loader