Held that the employees’ Stock option expenses is allowable as deduction. Donations to charitable institutions towards corporate Social responsibility expenses , allowable under section 8OG of the Act .(AY.2017-18, 2018-19)
Dy. CIT v. Motilal Oswal Securities Ltd. (2023)106 ITR 73 (SN) (Mum)(Trib)
S. 37(1) : Business expenditure-Employees’ Stock option expenses-Allowable as deduction-Donations to charitable institutions-Corporate Social Responsibility expenses-Allowable under section 8OG ]