ITAT Holds Reimbursement of ESOP Cost to Foreign Parent Company is Business Expenditure Deductible Under Section 37(1):
The ITAT Ahmedabad has held that reimbursement of ESOP costs by an Indian subsidiary to its foreign parent company constitutes employee compensation incurred for business purposes
ITAT Deletes Disallowance of Rs 51.68 Lakh
Saima
Jul 22, 2026
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ITAT Holds Reimbursement of ESOP Cost to Foreign Parent Company is Business Expenditure Deductible Under Section 37(1)
The ITAT Ahmedabad has held that reimbursement of ESOP costs by an Indian subsidiary to its foreign parent company constitutes employee compensation incurred for business purposes
About Author
Saima
Content Writer
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
StudyCafe
Delhi, Delhi, India
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