Expenses of ESOP are allowable as revenue expenditure u/s 37(1) of Income Tax Act.
January 16, 2026
Income Tax, ITAT
Expenses incurred on ESOP are allowable as revenue expenditure u/s 37(1) of Income Tax Act – ITAT Delhi In a recent judgment, ITAT Delhi has held that expenses of ESOP is considered as allowable u/s 37(1) of the Act and mere admission of SLP before Supreme Court would …
