https://www.taxtmi.com/caselaws?id=430740 The Tribunal dismissed the Revenue's appeals concerning unexplained expenditure deletion and ESOP expenses allowance, citing consistent findings and lack of new evidence. However, the Tribunal ruled in favor of the Revenue on the deduction of education cess due to the retrospective effect of the Finance Act 2022. The decisions were based on legal precedents and the absence of material changes in circumstances. en-us Mon, 31 Oct 2022 00:00:00 +0530 Fri, 25 Nov 2022 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430740 The Tribunal dismissed the Revenue's appeals concerning unexplained expenditure deletion and ESOP expenses allowance, citing consistent findings and lack of new evidence. However, the Tribunal ruled in favor of the Revenue on the deduction of education cess due to the retrospective effect of the Finance Act 2022. The decisions were based on legal precedents and the absence of material changes in circumstances. Case-Laws Income Tax Mon, 31 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430740