https://www.taxtmi.com/caselaws?id=437314 The appeal was partly allowed with the Tribunal affirming the allowability of Employee Stock Option Plan (ESOP) expenses as deductions under section 37 of the Act. The grounds related to the Transfer Pricing adjustment were dismissed as withdrawn following a Mutual Agreement Procedure (MAP) resolution. en-us Mon, 01 May 2023 00:00:00 +0530 Wed, 03 May 2023 09:00:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437314 The appeal was partly allowed with the Tribunal affirming the allowability of Employee Stock Option Plan (ESOP) expenses as deductions under section 37 of the Act. The grounds related to the Transfer Pricing adjustment were dismissed as withdrawn following a Mutual Agreement Procedure (MAP) resolution. Case-Laws Income Tax Mon, 01 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437314