{"id":62874,"date":"2026-07-30T15:44:59","date_gmt":"2026-07-30T10:14:59","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bayer-crop-science-ltd-successor-to-monsanto-india-ltd-v-dy-cit-2025-130-itr-679-mum-trib-3\/"},"modified":"2026-07-30T15:44:59","modified_gmt":"2026-07-30T10:14:59","slug":"bayer-crop-science-ltd-successor-to-monsanto-india-ltd-v-dy-cit-2025-130-itr-679-mum-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bayer-crop-science-ltd-successor-to-monsanto-india-ltd-v-dy-cit-2025-130-itr-679-mum-trib-3\/","title":{"rendered":"Bayer Crop Science Ltd. (Successor to Monsanto India Ltd.) v. Dy. CIT (2025) 130 ITR 679 (Mum.)(Trib.)"},"content":{"rendered":"<p style=\"margin: 0in;margin-bottom: .0001pt;text-align: justify;line-height: 150%\"><span lang=\"EN-IN\" style=\"font-family: &#039;Verdana&#039;,sans-serif\">The Assessing Officer disallowed the expenditure incurred on Employees&#8217; Stock Option Plan (ESOP) on the ground that it represented a notional or contingent liability. The Tribunal held that once the liability towards ESOP discount had accrued, it became an ascertained business expenditure, notwithstanding that its quantification or discharge would take place in future. Since the expenditure was recognised over the vesting period in accordance with the SEBI Guidelines and the applicable accounting standards, the assessee was entitled to deduction under section 37(1). <strong><span style=\"font-family: &#039;Verdana&#039;,sans-serif\">(AY. 2009-10, 2012-13).<\/span><\/strong><b><\/b><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1): Business expenditure-Employees&#8217; Stock Option Plan (ESOP)-Discount on ESOP-Ascertained liability-Deduction allowable.<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-62874","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gm6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62874","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=62874"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62874\/revisions"}],"predecessor-version":[{"id":62875,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62874\/revisions\/62875"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62874"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62874"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62874"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}