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...
Corporate Law : Explore the differences between the ESOP Trust route and Direct route for employee stock options, including advantages and disadva...
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 : 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 ...
Income Tax : Madras High Court held that compensation paid to ESOP holders qualifies as perquisite and hence taxable under the head ‘salaryâ€...
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 ...
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) Â the company may permit t...
Explore the world of Employee Stock Ownership Plans (ESOPs) – types, taxation, and benefits. Learn about ESOS, ESPP, RSUs, RSAs, SARs, and Phantom Stock Plans in this comprehensive guide.
Learn about ESOPs and Sweat Equity, employee benefit plans designed to incentivize employees and enhance company performance. Understand their differences, eligibility, benefits, and more.
Delve into complex tax implications of ESOPs, Sweat Equity, CSOPs, Phantom Shares, and Stock Appreciation Rights in our live webinar. Join CA Darshak Shah for expert analysis and valuable insights
Explore Employee Stock Ownership Plans (ESOPs) and weigh the pros and cons. Learn about tax implications, benefits, and potential challenges for companies and employees.
The Ministry of Corporate Affairs penalizes WURKNET PRIVATE LIMITED for violating Companies Act, 2013 by not disclosing ESOP details. Analysis, implications, and order details
DCIT vs. Dhani Services Ltd.: ITAT Mumbai upholds the deletion of disallowance under Section 14A of the Income Tax Act, along with ESOP expenditure.
Learn about ESOP taxation, perquisites, capital gains, and benefits for employees in eligible start-ups. Understand tax implications of Employee Stock Option Plans.
ITAT Mumbai held that TP adjustment in respect of international transaction of reimbursement of Employee Stock Option Plan (ESOP) Expenses deleted as Arm’s Length Price (ALP) of ESOP expenses cannot be taken as NIL.
ITAT Mumbai held that disallowance of employee stock option expenses alleging it to be capital expenditure is unsustainable in law in as much as such expenditure are revenue in nature and hence allowable.
Explore concept of sweat equity shares, their legal framework under Companies Act, 2013, and advantages and disadvantages of using them as a form of compensation in your business.
