https://www.taxtmi.com/caselaws?id=256937 The Tribunal upheld the recognition of the surplus of Rs. 13,09,44,315/- realized from discounting the loan portfolio as income during the year, following the sale of the portfolio to commercial banks. Additionally, the Tribunal directed the Assessing Officer to re-evaluate the disallowance of Rs. 3.22 Crores related to Employee Stock Options (ESOP) in accordance with the principles outlined by the Special Bench decision in Biocon Ltd. v. DCIT, allowing the ground for statistical purposes. en-us Fri, 30 Jan 2015 00:00:00 +0530 Tue, 24 Feb 2015 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256937 The Tribunal upheld the recognition of the surplus of Rs. 13,09,44,315/- realized from discounting the loan portfolio as income during the year, following the sale of the portfolio to commercial banks. Additionally, the Tribunal directed the Assessing Officer to re-evaluate the disallowance of Rs. 3.22 Crores related to Employee Stock Options (ESOP) in accordance with the principles outlined by the Special Bench decision in Biocon Ltd. v. DCIT, allowing the ground for statistical purposes. Case-Laws Income Tax Fri, 30 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256937