Income Tax : Understand the taxation on ESOPs, including when options are exercised and shares are sold, and related TDS provisions for employe...
Corporate Law : Explore the differences between the ESOP Trust route and Direct route for employee stock options, including advantages and disadva...
Goods and Services Tax : Understand GST implications on ESOP, ESPP, and RSU plans, including exemptions and conditions for Indian subsidiaries and foreign ...
Goods and Services Tax : Clarification on GST for MNCs issuing ESOP, ESPP, and RSU to Indian subsidiaries' employees. Learn about GST exemptions, condition...
Company Law : Explore the provisions, eligibility, steps, and disclosures for Employee Stock Option Plans (ESOP) under the Companies Act, 2013 a...
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 : The Karnataka High Court, upholding the ITAT's order, reiterated that discounts on the issuance of ESOPs are allowable deductions ...
Income Tax : Madras High Court held that compensation paid to ESOP holders qualifies as perquisite and hence taxable under the head ‘salary�...
Income Tax : Tribunal upholds CIT(A) decisions in DCIT Vs Astral Limited case, offering key insights on TP adjustments, ESOP expenses, and Sect...
Income Tax : In the case of Sanjay Baweja Vs DCIT, the Delhi High Court ruled that one-time payments in lieu of ESOPs do not constitute salary ...
Income Tax : Tribunal ruled that mere disallowance of expenses or enhancement of returned income does not automatically warrant the imposition ...
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...
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.
The Karnataka High Court, upholding the ITAT’s order, reiterated that discounts on the issuance of ESOPs are allowable deductions under Section 37(1) of the Income Tax Act, in line with the decision in Biocon Ltd.
Understand GST implications on ESOP, ESPP, and RSU plans, including exemptions and conditions for Indian subsidiaries and foreign parent companies.
Madras High Court held that compensation paid to ESOP holders qualifies as perquisite and hence taxable under the head ‘salary’. The same cannot be treated as capital receipt.
From April 1, 2025, Section 47 will exclude transfers of capital assets under gifts or wills from capital gains tax, with specific changes for individuals and HUFs.
Clarification on GST for MNCs issuing ESOP, ESPP, and RSU to Indian subsidiaries’ employees. Learn about GST exemptions, conditions, and impacts on MNCs.
CGST Circular 213/07/2024 clarifies GST applicability on ESOP/ESPP/RSU provided by foreign holding companies to Indian subsidiaries’ employees.
Explore the provisions, eligibility, steps, and disclosures for Employee Stock Option Plans (ESOP) under the Companies Act, 2013 and related rules.
Tribunal upholds CIT(A) decisions in DCIT Vs Astral Limited case, offering key insights on TP adjustments, ESOP expenses, and Section 14A disallowance.
