https://www.taxtmi.com/caselaws?id=199786 The Tribunal largely favored the assessee in the case, particularly regarding deductions under section 10A and the treatment of ESOP costs. The Tribunal provided detailed directions for each issue, often restoring matters to the AO for verification and recomputation based on established precedents and specific factual verifications. Notably, the Tribunal allowed the set-off of losses from 10A units against other income and directed the AO to verify and allow the ESOP cost claim based on subsequent years' treatment. en-us Mon, 06 Jun 2016 00:00:00 +0530 Tue, 13 Mar 2018 07:35:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199786 The Tribunal largely favored the assessee in the case, particularly regarding deductions under section 10A and the treatment of ESOP costs. The Tribunal provided detailed directions for each issue, often restoring matters to the AO for verification and recomputation based on established precedents and specific factual verifications. Notably, the Tribunal allowed the set-off of losses from 10A units against other income and directed the AO to verify and allow the ESOP cost claim based on subsequent years' treatment. Case-Laws Income Tax Mon, 06 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199786