Flipkart ESOP Case: Manjeet Singh Chawla vs Deputy Commissioner of TDS
The Karnataka HC recently in the case of Manjeet Singh Chawla vs. Deputy Commissioner of TDS on June 2, 2025, held that one-time voluntary compensation awarded to employees for the diminution in the value of their unexercised stock options (both vested and unvested) is a capital receipt. The same is not chargeable to tax as salary […]








