![SEBI Amendment: ‘Independent Registered Valuers’ Replace ‘Merchant Bankers’ for ESOP and Sweat-Equity Valuations [Read Circular]](https://images.taxscan.in/h-upload/2025/12/06/500x300_2110481-sebi-sebi-amendment-taxscan.webp "SEBI Amendment: ‘Independent Registered Valuers’ Replace ‘Merchant Bankers’ for ESOP and Sweat-Equity Valuations [Read Circular]")
SEBI Amendment: ‘Independent Registered Valuers’ Replace ‘Merchant Bankers’ for ESOP and Sweat-Equity Valuations [Read Circular]
The Securities and Exchange Board of India (SEBI) has introduced a major regulatory amendment to strengthen transparency in the valuation of...
![ESOP Allowance by AO Not Erroneous, CSR Deduction u/s 80G not Subject to PCIT Revision: ITAT rules in Favour of Booking.com [Read Order]](https://images.taxscan.in/h-upload/2025/10/03/250x150_2093404-esop-expenditure-esop-expenditure-itat-deduction-taxscan.webp "ESOP Allowance by AO Not Erroneous, CSR Deduction u/s 80G not Subject to PCIT Revision: ITAT rules in Favour of Booking.com [Read Order]")
![Relief to Make My Trip: ITAT Quashes Revision Order Noting AOs Proper Inquiry on ESOP Expenses [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Make-my-Trip.jpg "Relief to Make My Trip: ITAT Quashes Revision Order Noting AOs Proper Inquiry on ESOP Expenses [Read Order]")
![Axis Banks ESOP Expenses Treated as Perquisites with TDS Deduction: ITAT allows Expenses u/s 37 [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Income-Tax-Axis-Bank-ESOP-expenses-Axis-Bank-ESOP-expenses-Axis-Bank-ESOP-Section-37-Income-tax-act-TAXSCAN.jpg "Axis Banks ESOP Expenses Treated as Perquisites with TDS Deduction: ITAT allows Expenses u/s 37 [Read Order]")
No GST applicable on ESOP/ESPP/RSU Transactions between Foreign Holding Companies and Domestic Subsidiaries, says CBIC
The Central Board of Indirect Taxes and Customs ( CBIC ) has clarified the applicability of Goods and Services Tax ( GST ) on ESOP/ESPP/RSU transactions between foreign holding companies and domestic...
One-Time voluntary Payment by Flipkart, Singapore to Option Holders on Disinvestment of PhonePe business: Delhi HC quashes Order passed u/s 197 of Income Tax Act [Read Order]
The Delhi High Court quashed an order passed under Section 197 of the Income Tax Act, 1961 in the matter relating to the one-time voluntary payment by FPS (Flipkart Pvt. Ltd., Singapore) to option...
![One-Time voluntary Payment by Flipkart, Singapore to Option Holders on Disinvestment of PhonePe business: Delhi HC quashes Order passed u/s 197 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/one-time-voluntary-payment-by-FPS-Disinvestment-of-PhonePe-business-Delhi-HighCourt-Section-197-of-the-Income-Tax-Act-taxscan.jpg "One-Time voluntary Payment by Flipkart, Singapore to Option Holders on Disinvestment of PhonePe business: Delhi HC quashes Order passed u/s 197 of Income Tax Act [Read Order]")
Discount on ESOP Expenses rightly Debited as Expenditure in Books of Account : ITAT deletes Addition [Read Order]
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...
![Discount on ESOP Expenses rightly Debited as Expenditure in Books of Account : ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-Bangalore-ITAT-Income-Tax-Employee-Stock-Ownership-Plan-Books-of-Account-ESOP-Expenses-Taxscan.jpg "Discount on ESOP Expenses rightly Debited as Expenditure in Books of Account : ITAT deletes Addition [Read Order]")
Employees ESOP Compensation Expenses allowable as the expense incurred to Retain Talent / Staff for Benefit of Company: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the Employee's ESOP compensation expense can be allowable as business expenditure as it was used to retain the talent /staff for...
![Employees ESOP Compensation Expenses allowable as the expense incurred to Retain Talent / Staff for Benefit of Company: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/ESOP-ESOP-Compensation-Expenses-Compensation-Employees-ESOP-itat-taxscan.jpg "Employees ESOP Compensation Expenses allowable as the expense incurred to Retain Talent / Staff for Benefit of Company: ITAT [Read Order]")
![ESOP is Revenue Expenditure: ITAT Deletes Disallowance Against Cleartrip [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/ESOP-is-Revenue-Expenditure-ITAT-Deletes-Disallowance-Against-Cleartrip-TAXSCAN.jpg "ESOP is Revenue Expenditure: ITAT Deletes Disallowance Against Cleartrip [Read Order]")
ITAT directs Re-adjudication in regarding of Disallowance of Deduction of Discount on issue of Shares under ESOP [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench directs readjudication in regarding the disallowance of the deduction of discount on the issue of shares under Employee Stock Option Plan (ESOP). ...
![ITAT directs Re-adjudication in regarding of Disallowance of Deduction of Discount on issue of Shares under ESOP [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/ITAT-Readjudication-ITAT-directs-Readjudication-Disallowance-of-Deduction-Disallowance-Deduction-issue-of-Shares-ESOP-taxscan.jpg "ITAT directs Re-adjudication in regarding of Disallowance of Deduction of Discount on issue of Shares under ESOP [Read Order]")