Discount on account of ESOPs expenses has rightly been debited as expenditure in books of account
The Bangalore bench of the Income Tax Appellate Tribunal ( ITAT ) has ruled in favor of the taxpayer, affirming that the deduction for ESOP ( Employee Stock Ownership Plan ) expenses was rightfully accounted for as expenditure in the books of accounts. ESOPs typically vest in an employee over a four-year period, at a…
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