Income Tax
Case Law
Court Ruling
ITAT Rules ESOP Costs Constitute Employee Remuneration under Sec. 37(1): IBM’s ₹903 Crore Income Tax Deduction Upheld - Taxscan
08 April 2026 — Taxscan
ITAT Rules ESOP Costs Constitute Employee Remuneration under Sec. 37(1): IBM’s ₹903 Crore Income Tax Deduction Upheld Taxscan
Source: Taxscan