https://www.taxtmi.com/caselaws?id=430626 The Tribunal allowed the appeal partly, directing the AO to reconsider the ESOP expenditure under section 37, verify the payment of leave encashment under section 43B(f), and address other corporate tax-related issues. The penalty proceedings under section 270A were not explicitly resolved in the judgment. en-us Mon, 03 Oct 2022 00:00:00 +0530 Thu, 24 Nov 2022 07:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430626 The Tribunal allowed the appeal partly, directing the AO to reconsider the ESOP expenditure under section 37, verify the payment of leave encashment under section 43B(f), and address other corporate tax-related issues. The penalty proceedings under section 270A were not explicitly resolved in the judgment. Case-Laws Income Tax Mon, 03 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430626