ESOP Expenditure Allowed, TP Comparable Selection Principles Benchmark Benchmarking Adjustments Clarified
ESOP Expenditure Allowed, TP Comparable Selection Principles Benchmark Benchmarking Adjustments Clarified Issue Whether ESOP discount/expenditure is allowable as a deductible business expense under Section 37(1). Whether royalty payments, trading/manufacturing segments, IT/ITES/software support services, and digital marketing support services transfer pricing (TP) benchmarking adjustments require exclusion of functionally dissimilar companies, consideration of extraordinary events, and verification… Read More »