https://www.taxtmi.com/caselaws?id=270849 The Tribunal partly allowed the appeal, directing the Assessing Officer to reconsider the ESOP charges and salary disallowance issues afresh. The disallowance made under section 14A was deleted due to the lack of recorded satisfaction, ensuring fair opportunity for the assessee and proper verification of disallowances. en-us Fri, 06 Nov 2015 00:00:00 +0530 Mon, 18 Jan 2016 05:55:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270849 The Tribunal partly allowed the appeal, directing the Assessing Officer to reconsider the ESOP charges and salary disallowance issues afresh. The disallowance made under section 14A was deleted due to the lack of recorded satisfaction, ensuring fair opportunity for the assessee and proper verification of disallowances. Case-Laws Income Tax Fri, 06 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270849