Company Law : Learn about ESOP eligibility, issuance process, timelines, and compliance requirements for Indian companies under the Companies Ac...
Company Law : Understand why independent directors are prohibited from receiving ESOPs under Indian law, while profit-based commissions are perm...
Company Law : Independent Directors cannot acquire sweat equity shares or ESOPs due to restrictions under the Companies Act and SEBI regulations...
Income Tax : Learn about Employee Stock Option Schemes (ESOPs), their lifecycle, SEBI regulations, and tax calculations under the Finance Act 2...
Income Tax : Understand the taxation on ESOPs, including when options are exercised and shares are sold, and related TDS provisions for employe...
Income Tax : From April 1, 2025, Section 47 will exclude transfers of capital assets under gifts or wills from capital gains tax, with specific...
Income Tax : Delve into complex tax implications of ESOPs, Sweat Equity, CSOPs, Phantom Shares, and Stock Appreciation Rights in our live webin...
Income Tax : The section states that ESOPs issued free of cost or at concessional rates will be taxed on the date of exercise on the differenc...
Income Tax : Karnataka High Court allows ESOP discount as deductible expense under Section 37 for Biocon Ltd. Revenue’s appeal dismissed for ...
Income Tax : ITAT Delhi held that discount on issue of Employee Stock Ownership Plan [ESOP] is allowable as deduction under section 37 of the I...
Income Tax : Revision order issued by PCIT was quashed against Make My Trip (India) Private Limited as AO had conducted a proper inquiry before...
Income Tax : ITAT Mumbai held that the Employee Stock Option Plans [ESOP] expenses should not be regarded contingent or notional and it should ...
Income Tax : The Karnataka High Court, upholding the ITAT's order, reiterated that discounts on the issuance of ESOPs are allowable deductions ...
Goods and Services Tax : CGST Circular 213/07/2024 clarifies GST applicability on ESOP/ESPP/RSU provided by foreign holding companies to Indian subsidiarie...
Company Law : The Ministry of Corporate Affairs penalizes WURKNET PRIVATE LIMITED for violating Companies Act, 2013 by not disclosing ESOP detai...
Company Law : Company at its Board Meeting convened on 05.04.2021 unanimously accorded its approval for grant of 327 options under the Scheme to...
SEBI : Q. Upon listing of the Company, will it be permissible, as per the SEBI SBEB & SE Regulations, for stock options to be granted...
SEBI : As per Regulation 9(2) of the SEBI (Share Based Employee Benefits) Regulations, 2014 (SBEB Regulations) the company may permit t...
Learn about ESOP eligibility, issuance process, timelines, and compliance requirements for Indian companies under the Companies Act, 2013.
Karnataka High Court allows ESOP discount as deductible expense under Section 37 for Biocon Ltd. Revenue’s appeal dismissed for AY 2004–05.
ITAT Delhi held that discount on issue of Employee Stock Ownership Plan [ESOP] is allowable as deduction under section 37 of the Income Tax Act. Accordingly, additional claim of ESOP expense allowed.
Revision order issued by PCIT was quashed against Make My Trip (India) Private Limited as AO had conducted a proper inquiry before allowing the deduction of Employee Stock Option Plan (ESOP) expenses.
Understand why independent directors are prohibited from receiving ESOPs under Indian law, while profit-based commissions are permitted with shareholder approval.
Independent Directors cannot acquire sweat equity shares or ESOPs due to restrictions under the Companies Act and SEBI regulations, ensuring no pecuniary conflict.
ITAT Mumbai held that the Employee Stock Option Plans [ESOP] expenses should not be regarded contingent or notional and it should be allowed as deduction u/s 37(1) of the Income Tax Act.
Learn about Employee Stock Option Schemes (ESOPs), their lifecycle, SEBI regulations, and tax calculations under the Finance Act 2024.
Understand the taxation on ESOPs, including when options are exercised and shares are sold, and related TDS provisions for employees.
Explore the differences between the ESOP Trust route and Direct route for employee stock options, including advantages and disadvantages of each approach.
