https://www.taxtmi.com/caselaws?id=276575 The Court dismissed the appeals due to a delay of 592 days in re-filing, attributing it to the transition to e-filing. The applications for condonation of the delay were rejected as the Court found the delay unacceptable. The disputes regarding disallowance of expenses related to ESOP and the treatment of software expenses were resolved in favor of the Assessee based on previous Court rulings and the ITAT's decisions. The Court emphasized the lack of substantial legal questions, leading to the dismissal of the appeals on both delay and merits grounds. en-us Tue, 12 Jul 2016 00:00:00 +0530 Wed, 14 Nov 2018 07:11:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276575 The Court dismissed the appeals due to a delay of 592 days in re-filing, attributing it to the transition to e-filing. The applications for condonation of the delay were rejected as the Court found the delay unacceptable. The disputes regarding disallowance of expenses related to ESOP and the treatment of software expenses were resolved in favor of the Assessee based on previous Court rulings and the ITAT's decisions. The Court emphasized the lack of substantial legal questions, leading to the dismissal of the appeals on both delay and merits grounds. Case-Laws Income Tax Tue, 12 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276575