Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
As the assessee has not rendered service in India for the whole grant period, only such proportion of the ESOP perquisite as is relatable to the service rendered by the assessee in India is taxable in India. - AT
As the assessee has not rendered service in India for the whole grant period, only such proportion of the ESOP perquisite as is relatable to the service rendered by the assessee in India is taxable in India. - AT
Note: It is a system-generated summary and is for quick reference only.
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