https://www.taxtmi.com/caselaws?id=415772 The Tribunal allowed the appeal of the assessee on all grounds, directing the allowance of ESOP expenses, deletion of interest disallowance, and exclusion of the provision for gratuity from book profits. en-us Mon, 15 Nov 2021 00:00:00 +0530 Sat, 11 Dec 2021 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415772 The Tribunal allowed the appeal of the assessee on all grounds, directing the allowance of ESOP expenses, deletion of interest disallowance, and exclusion of the provision for gratuity from book profits. Case-Laws Income Tax Mon, 15 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415772