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...
Company Law : Explore how Employee Stock Option Plans (ESOP) serve as a strategic tool for startups to attract and retain top talent by offering...
Income Tax : Explore the world of Employee Stock Ownership Plans (ESOPs) – types, taxation, and benefits. Learn about ESOS, ESPP, RSUs, RSAs,...
Company Law : Learn about ESOPs and Sweat Equity, employee benefit plans designed to incentivize employees and enhance company performance. Und...
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 : 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 ...
Income Tax : Delve into the verdict of ITAT Mumbai regarding ESOP expenses, highlighting the difference in fair market value and its allowance ...
Income Tax : ITAT Mumbai held that the ESOP expenses claimed by the assessee is an allowable expenditure under section 37(1) of the Income Tax ...
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...
ITAT Bangalore held that expression expenditure also includes loss and therefore the difference between the price at which the shares are issued to the employees and the market value of the shares would be expenditure incurred for section 37(1) of the Income Tax Act
Employee Stock Option Plan (ESOP) is an option given to directors, officers or permanent employees of a company to purchase or subscribe the securities offered by the company at a future date, at a concessional price generally. Employee Stock Option Plans are one of the most important tools to attract, encourage and retain employees. It […]
PVR Ltd Vs CIT (Delhi High Court) HC held that ITAT erred in law in holding that the difference between the price at which stock options were offered to employees of the appellant company under ESOP and ESPS and the prevailing market price of the stock on the date of grant of such options was […]
Held that payment of federal taxes on the different between FMV and the grant price establishes that assessee is paying tax treating the value of shares as perquisite. Accordingly, provisions of section 49(2AA) are applicable. Cost of acquisition of share cannot be FMV.
Held that dispute in respect of ESOP which forms part of the Employment Agreement, would be referable to arbitration as provided in Clause 21 of ESOP.
ITAT Held that discount on issue of ESOP is allowable as deduction under the head Profits & Gains of Business or Profession.
Discover why ESOPs are becoming an attractive funding tool for companies and startups. Explore how ESOPs drive ownership and accelerate business growth.
Companies Act, 2013 prescribes provisions for Issuance & Modification of Employee’s Stock Options by Private Limited companies.
Unlock the potential of Employee Stock Option Schemes (ESOS) and Employee Stock Purchase Schemes (ESPS) for unlisted public and private companies under the Companies Act, 2013. Learn the eligibility criteria, procedures, and income tax implications. Stay informed about the valuation of shares and key provisions for a seamless implementation.
Learn about the procedure for issuing ESOP under the Companies Act, 2013. Understand the steps, documents, and timelines involved in implementing an ESOP scheme.
