https://www.taxtmi.com/caselaws?id=357826 The Court upheld the ITAT's decision to allow capital expenses related to Stock Appreciation Rights (SAR) and interpreted Staff Welfare expenditure in line with SEBI guidelines for the Employees Stock Option Plan. The Court dismissed the Revenue's appeal, stating no question of law arose in both matters. en-us Mon, 19 Mar 2018 00:00:00 +0530 Fri, 30 Mar 2018 08:20:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357826 The Court upheld the ITAT's decision to allow capital expenses related to Stock Appreciation Rights (SAR) and interpreted Staff Welfare expenditure in line with SEBI guidelines for the Employees Stock Option Plan. The Court dismissed the Revenue's appeal, stating no question of law arose in both matters. Case-Laws Income Tax Mon, 19 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357826