Taxation of Employee Stock Option, whether perquisite under section 17, if option was granted when employee was NRI
Advocates enrolled with Bar Council must be allowed to register as professionals on MCA portal for Co. registration: HC
Foreign income of an employee being a NOR can’t be taxed in India even if employer deducted TDS thereon
Landmark Judgment: Section 40(a)(i) and (ia) provides for disallowance only in respect of expenditure, which is revenue in nature, therefore, the provision does not apply to claim for depreciation
Noting in a diary couldn’t be ground for sec. 69A additions unless same is supported by corroborative evidence