In the case of Unilever India Exports Limited, the Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has directed deleted the income tax addition towards ESOP. The assessee, Unilever India Exports Limited (UIEL) is a wholly-owned subsidiary of Hindustan Unilever Limited (HUL). The fast-moving consumer goods (FMCG) export business of HUL was transferred to…
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