2013 (4) TMI 987

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....br>Income Tax<br>HON&#39;BLE MR. JUSTICE BADAR DURREZ AHMED AND HON&#39;BLE MR. JUSTICE VIBHU BAKHRU For the Appellant : Mr Ajay Vohra, Ms Kavita Jha and Mr Vaibhav Kulkarni, Advocates. For the ....

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....options were offered to employees of the appellant company under ESOP and ESPS and the prevailing market price of the stock on the date of grant of such options was not allowable revenue expenditure u....