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    <title>2021 (10) TMI 917 - KARNATAKA HIGH COURT</title>
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    <description>The High Court dismissed the Revenue&#039;s appeal challenging the allowance of ESOP expenses to the assessee for the assessment year 2013-14. The Court, relying on precedents and a previous similar case, found in favor of the assessee, concurring with the previous judgment and dismissing the appeal. The Court also condoned the delay in filing the appeal, ultimately ruling against the Revenue and in favor of the assessee.</description>
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      <description>The High Court dismissed the Revenue&#039;s appeal challenging the allowance of ESOP expenses to the assessee for the assessment year 2013-14. The Court, relying on precedents and a previous similar case, found in favor of the assessee, concurring with the previous judgment and dismissing the appeal. The Court also condoned the delay in filing the appeal, ultimately ruling against the Revenue and in favor of the assessee.</description>
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