Assessee-company claimed expenditure towards Employee Stock Option Plan (ESOP) and International Stock Ownership Plan (ISOP) paid to its parent company. The Assessing Officer disallowed the payment. CIT A) affirmed the order of the Assessing Officer. On appeal, the Tribunal held that since assessee merely reimbursed actual costs in relation to its own employees and the evidence produced clearly established crystallisation of liability and actual outgo in the relevant previous year, disallowance of expenditure under section 37(1) was unsustainable.  (AY. 2015-16)