Esop expenditure
This query is : Resolved
01 September 2012
Whether expenditure on issue of employee stock option like professional fees are to be considered as capital expenditure for income tax purposes?
CA Ayush Agarwal
(Expert)
01 September 2012
Normal Practice Write It off as 1/5th Every Year for Five Years.
01 September 2012
Chennai Tribunal in SSI Ltd Vs. DCIT, reported in 85 TTJ 1049 ,ruled that ESOP expenses debited by the company in 'staff welfare expenses' is a business expenditure of the company.
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