https://www.taxtmi.com/caselaws?id=437651 The Tribunal allowed the deduction under section 10AA for the assessee, directing the Assessing Officer to compute the relief based on verified details. The Tribunal also held that ESOP expenses are allowable, disallowing the disallowance made by the AO. Additionally, the Tribunal remanded issues regarding disallowance of payments to AEs and third parties without TDS, rejection of claim for refund of excess DDT, and transfer pricing adjustment back for further verification and consideration. Other issues such as non-grant of credit for TDS and TCS, deduction under section 80G, and foreign tax credit were also restored to the AO for appropriate action. en-us Fri, 11 Nov 2022 00:00:00 +0530 Wed, 10 May 2023 09:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437651 The Tribunal allowed the deduction under section 10AA for the assessee, directing the Assessing Officer to compute the relief based on verified details. The Tribunal also held that ESOP expenses are allowable, disallowing the disallowance made by the AO. Additionally, the Tribunal remanded issues regarding disallowance of payments to AEs and third parties without TDS, rejection of claim for refund of excess DDT, and transfer pricing adjustment back for further verification and consideration. Other issues such as non-grant of credit for TDS and TCS, deduction under section 80G, and foreign tax credit were also restored to the AO for appropriate action. Case-Laws Income Tax Fri, 11 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437651