Section 43A in The Companies (Indian Accounting Standards) Rules, 2015
43A. For share-based payment transactions among group entities, in its separate or individual financial statements, the entity receiving the goods or services shall measure the goods or services received as either an equity settled or a cash-settled share-based payment transaction by assessing:
(a)the nature of the awards granted, and(b)its own rights and obligations.The amount recognized by the entity receiving the goods or services may differ from the amount recognized by the consolidated group or by another group entity settling the share-based payment transaction.
