![ESOP is Capital in Nature: ITAT Directs to Delete Income Tax Addition Against Unilever India Export [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/ESOP-is-Capital-in-Nature-ITAT-Directs-to-Delete-Income-Tax-Addition-Against-Unilever-India-Export-TAXSCAN.jpg "ESOP is Capital in Nature: ITAT Directs to Delete Income Tax Addition Against Unilever India Export [Read Order]")
ESOP is Capital in Nature: ITAT Directs to Delete Income Tax Addition Against Unilever India Export [Read Order]
In the case of Unilever India Exports Limited, the Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has directed deleted the income tax...
![ESOP Expenditure is Revenue in Nature: ITAT Allows Deduction [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/ESOP-Expenditure-ESOP-Expenditure-ITAT-Deduction-taxscan.jpg "ESOP Expenditure is Revenue in Nature: ITAT Allows Deduction [Read Order]")
![“Reasons are life blood for any judicial/quasi-judicial order”: ITAT orders fresh adjudication on disallowance of 30% of ESOP cost [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Reasons-are-life-blood-for-any-judicialquasi-judicial-order-ITAT-ESOP-cost-TAXSCAN-1.jpg "“Reasons are life blood for any judicial/quasi-judicial order”: ITAT orders fresh adjudication on disallowance of 30% of ESOP cost [Read Order]")
![Expenditure incurred by Flipkart towards ESOP eligible for Deduction u/s 37 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Flipkart-ESOP-Deduction-Income-Tax-Act-Income-Tax-Tax-ITAT-Expenditure-incurred-taxscan.jpg "Expenditure incurred by Flipkart towards ESOP eligible for Deduction u/s 37 of Income Tax Act: ITAT [Read Order]")
![Deduction of Discount on ESOP over vesting period must be accordance with Books of Account: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Deduction-Discount-Deduction-of-Discount-ESOP-Books-of-Account-ITAT-Income-Tax-Taxscan.jpg "Deduction of Discount on ESOP over vesting period must be accordance with Books of Account: ITAT [Read Order]")
![Expenditure towards ESOP Eligible for Deduction u/s 37 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Expenditure-ESOP-Income-Tax-Income-Tax-Act-ITAT-taxscan.jpg "Expenditure towards ESOP Eligible for Deduction u/s 37 of Income Tax Act: ITAT [Read Order]")
![Karnataka HC impedes Coercive action against Flipkart by Income Tax Dept [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Karnataka-High-Court-Coercive-action-Flipkart-Income-Tax-Department-Income-Tax-Tax-Taxscan.jpg "Karnataka HC impedes Coercive action against Flipkart by Income Tax Dept [Read Order]")
Relief to Vi, Deduction of discount on ESOP over the vesting period by SEBI Guidelines is allowable: ITAT [Read Order]
As a relief to Vodafone Idea ltd, the Mumbai Bench of the Income Tax Appellate Tribunal ( ITAT ) has held that the deduction of discount on the Employee Stock Option Scheme ( ESOP ) over the vesting...
![Relief to Vi, Deduction of discount on ESOP over the vesting period by SEBI Guidelines is allowable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Deduction-Vi-Deduction-of-discount-Deduction-of-discount-on-ESOP-ESOP-SEBI-Guidelines-SEBI-taxscan-1.jpg "Relief to Vi, Deduction of discount on ESOP over the vesting period by SEBI Guidelines is allowable: ITAT [Read Order]")
ESOP price difference between Exercise Price and Market Price are allowable Deduction: ITAT rules in favour of Mahindra [Read Order]
In a significant ruling in favour of Mahindra, the Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that the ESOP price difference between the exercise price and the market price...
![ESOP price difference between Exercise Price and Market Price are allowable Deduction: ITAT rules in favour of Mahindra [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/ESOP-difference-between-Exercise-Price-Market-Price-Deduction-ITAT-Mahindra-TAXSCAN.jpg "ESOP price difference between Exercise Price and Market Price are allowable Deduction: ITAT rules in favour of Mahindra [Read Order]")
Relief to HP: ITAT allows Deduction on ESOP Cross Charges paid to Overseas Ultimate Holding Company, allowable as Expenditure [Read Order]
While granting relief to M/s. Hewlett Packard (India) Software Operation Pvt Ltd (HP) the Bangalore Bench of the Income Tax Appellate Tribunal (ITAT), held that Employee Stock Option Plan (ESOP)paid...
![Relief to HP: ITAT allows Deduction on ESOP Cross Charges paid to Overseas Ultimate Holding Company, allowable as Expenditure [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/HP-ITAT-Deduction-ESOP-Company-Expenditure-taxscan.jpg "Relief to HP: ITAT allows Deduction on ESOP Cross Charges paid to Overseas Ultimate Holding Company, allowable as Expenditure [Read Order]")
ESOP Expenses are not allowable When the Shares/ ESOP are granted by Parent Company: ITAT [Read Order]
ESOP expenses are not allowable when the shares/ ESOP are granted by the Parent company the Delhi Bench of, the Income Tax Appellate Tribunal (ITAT) held that can’t allow without factual verification...
![ESOP Expenses are not allowable When the Shares/ ESOP are granted by Parent Company: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/ESOP-Expenses-Shares-ESOP-Parent-Company-ITAT-taxscan.jpg "ESOP Expenses are not allowable When the Shares/ ESOP are granted by Parent Company: ITAT [Read Order]")
Expenditure towards Issue of ESOP at Discounted Rate Allowable as Income Tax Deduction: ITAT [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) has allowed income tax deduction in respect of the expenditure towards the issue of ESOP to the employees at discount rates. The...
![Expenditure towards Issue of ESOP at Discounted Rate Allowable as Income Tax Deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/ESOP-Income-Tax-Deduction-ITAT-taxscan.jpg "Expenditure towards Issue of ESOP at Discounted Rate Allowable as Income Tax Deduction: ITAT [Read Order]")