https://www.taxtmi.com/highlights?id=59489 ESOP expenses - non deduction of tds on discount given- assessee has vested ESOP rights to certain employees - there will be time different between “vesting of option” and “exercise of option” - the tax authorities are not justified in holding that the assessee should have deducted tax at source from the discount amount by assessing the same as perquisite in the hands of the assessee in the year in which ESOP was vested in them. - AT en-us Thu, 02 Sep 2021 09:00:19 +0530 Thu, 02 Sep 2021 09:00:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59489 ESOP expenses - non deduction of tds on discount given- assessee has vested ESOP rights to certain employees - there will be time different between “vesting of option” and “exercise of option” - the tax authorities are not justified in holding that the assessee should have deducted tax at source from the discount amount by assessing the same as perquisite in the hands of the assessee in the year in which ESOP was vested in them. - AT Highlights Income Tax Thu, 02 Sep 2021 09:00:19 +0530 https://www.taxtmi.com/highlights?id=59489