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‘Plant and machinery’ signifies equipment, machines, and equipment fastened to earth by foundation or structural aid which can be useful for creating outward offer of goods or services or each and features this sort of Basis and structural supports Excludes land, making or some other civil structures; telecommunication towers; and pipelines lai
Mr. A might be required to disclose the perquisite price of ESOPs, i.e., Rs. 90 lakhs in his return of earnings but he shall not be liable to pay for any tax thereon inside the 12 months of allotment of shares. nonetheless, the liability of payment or deduction of tax on this sort of perquisite is allowed to be deferred in the event of an personne
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