2010 (12) TMI 1354

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....ollowing substantial question of law:- (i) Whether on the facts and in the circumstances of the case, the Tribunal erred in law in holding that the difference between the price at which stock options were offered to the employees of the appellant company under the ESOP Scheme and the prevailing market price of the stock on the date of grant of such options was not allowable expenditure under Sec....