ALP Of The ESOP Expenses Cannot Be Taken As 'Nil': ITAT

The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) has held that the arm's-length price (ALP) of the employee stock option plan (ESOP) expenses cannot be taken as ‘Nil’.The bench of Rahul...

Related Keywords

Mumbai ,Maharashtra ,India ,Ajit Kumar Jain ,S Rifaur Rahman ,Holdings Inc ,Mumbai Bench ,Income Tax Appellate Tribunal ,Rahul Chaudhary ,Judicial Member ,Accountant Member ,Assessing Officer ,Booking Holdings Inc ,Employee Stock Option Plans ,Financial Year ,For Appellant ,Ajit Kumar ,Itat ,Help ,Sop ,