ESOP: Being Used As A Double Edged Sword By The Department
The authors have carefully studied the recent landmark judgement of the Special Bench in Biocon Ltd
on the deductibility of ESOPs in the hands of the employer and
identified several important aspects in it. They argue
that the
Department is wrong in adopting the “double edged sword” stand of taxing
ESOPs in the hands of the employee while denying a deduction to the
employer.
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