Difference b/w Price Offered under ESOP and ESPS and Market Price on the Date of Grant of Options Deductible as Revenue Expenditure: Delhi HC [Read Order]

Price Offered - ESOP - ESPS - Market Price - Revenue Expenditure - Delhi HC - taxscan

A division bench of the Delhi High Court has held that the difference between the price at which stock options were offered to employees of the appellant company under ESOP and ESPS and the prevailing market price of the stock on the date of grant of such options is allowable as revenue expenditure under Section…

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