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    <description>The Tribunal recalled the order to address the unadjudicated issue of ESOP expenditure raised by the assessee for AY 2008-09, while allowing the deduction of education cess. The case was remanded back to the AO for further examination and consideration of the ESOP expenditure issue based on the factual details provided by the assessee.</description>
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      <description>The Tribunal recalled the order to address the unadjudicated issue of ESOP expenditure raised by the assessee for AY 2008-09, while allowing the deduction of education cess. The case was remanded back to the AO for further examination and consideration of the ESOP expenditure issue based on the factual details provided by the assessee.</description>
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