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![ESOP expenses should not be regarded contingent or notional: ITAT allows Goldman Sachs to claim deduction u/s 37(1) [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Mumbai-Income-Tax-Appellate-Tribunal-ESOP-expense-Section-371-of-Income-Tax-Act-taxscan.jpg "ESOP expenses should not be regarded contingent or notional: ITAT allows Goldman Sachs to claim deduction u/s 37(1) [Read Order]")
ESOP expenses should not be regarded contingent or notional: ITAT allows Goldman Sachs to claim deduction u/s 37(1) [Read Order]
In a recent ruling, the Mumbai bench of the Income Tax Appellate Tribunal ( ITAT ) allowed Goldman Sachs to claim deduction under Section 37(1) of...
![Revenue Challenges ITATs ESOP Deduction Decision: Karnataka HC Dismisses Petition, Upholds ESOP as Legitimate Business Expense [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ITAT-ESOP-Karnataka-High-Court-Employee-Stock-Ownership-Plan-ESOP-Deduction-Decision-taxsacn.jpg "Revenue Challenges ITATs ESOP Deduction Decision: Karnataka HC Dismisses Petition, Upholds ESOP as Legitimate Business Expense [Read Order]")
![ESOP Expenses are allowable expenditure u/s 37(1) of Income Tax Act: ITAT grants relief to HDFC Bank [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Mumbai-Income-tax-HDFC-Bank-ESOP-taxscan.jpg "ESOP Expenses are allowable expenditure u/s 37(1) of Income Tax Act: ITAT grants relief to HDFC Bank [Read Order]")
![ESOP Expenses Eligible for Deduction u/s 37 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/ESOP-Expenses-Expenses-ESOP-Deduction-ESOP-Expenses-Eligible-for-Deduction-Income-Tax-Act-Income-Tax-taxscan.jpg "ESOP Expenses Eligible for Deduction u/s 37 of Income Tax Act: ITAT [Read Order]")
![ESOP Expenses are Capital in Nature, Not Allowable u/s 37(1) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/ESOP-Expenses-Capital-in-Nature-Income-Tax-Act-ITAT-Taxscan.jpg "ESOP Expenses are Capital in Nature, Not Allowable u/s 37(1) of Income Tax Act: ITAT [Read Order]")