Case Law Details
Case Name : DCIT Vs Total Energies Marketing India Pvt. Ltd. (ITAT Mumbai)
Appeal Number : ITA No. 127 to 133/MUM/2023
Date of Judgement/Order : 16/08/2023
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Mumbai
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DCIT Vs Total Energies Marketing India Pvt. Ltd. (ITAT Mumbai)
ITAT Mumbai held that TDS is not deductible at the time of grant of ESOP but is deductible at the time of option is exercised by employees of the assessee and shares are allotted to the employees.
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