Recognizing ESOP as a legitimate business expense, Karnataka HC dismissed the revenue petition
In a recent ruling, the Karnataka High Court dismissed the revenue’s petition challenging the Income Tax Tribunal Appellate decision on Employee Stock Ownership Plan ( ESOP ) deduction, the court upheld that ESOP as a legitimate Business expense. SAP India Pvt. Ltd., the assessee claimed a deduction for the discount on ESOP as a business…
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