https://www.taxtmi.com/caselaws?id=435651 The Tribunal allowed the appeal of the assessee concerning the disallowance of Employee Stock Option Plan (ESOP) expenses and Prior Period expenses, holding that the directions under Section 263 were not valid. However, the Tribunal upheld the disallowance of interest on late payment of Tax Deducted at Source (TDS)/Tax Collected at Source (TCS). The appeal was partly allowed. en-us Thu, 16 Mar 2023 00:00:00 +0530 Thu, 23 Mar 2023 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435651 The Tribunal allowed the appeal of the assessee concerning the disallowance of Employee Stock Option Plan (ESOP) expenses and Prior Period expenses, holding that the directions under Section 263 were not valid. However, the Tribunal upheld the disallowance of interest on late payment of Tax Deducted at Source (TDS)/Tax Collected at Source (TCS). The appeal was partly allowed. Case-Laws Income Tax Thu, 16 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435651