https://www.taxtmi.com/caselaws?id=779410 ITAT (Mumbai) set aside disallowances and remitted multiple issues to the AO for fresh factual examination. Occupancy, legal/professional and inter-affiliate service-charge recharges were remitted because supporting details were time-consuming to collate and the assessee was granted an opportunity to furnish them and cooperate without unnecessary adjournments. ESOP disallowance was held unsustainable in principle (following HC authority) but the AO is directed to verify quantum, allocation basis and related factual particulars (including recharges and TDS treatment) before concluding. en-us Tue, 09 Sep 2025 00:00:00 +0530 Mon, 06 Oct 2025 09:10:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779410 ITAT (Mumbai) set aside disallowances and remitted multiple issues to the AO for fresh factual examination. Occupancy, legal/professional and inter-affiliate service-charge recharges were remitted because supporting details were time-consuming to collate and the assessee was granted an opportunity to furnish them and cooperate without unnecessary adjournments. ESOP disallowance was held unsustainable in principle (following HC authority) but the AO is directed to verify quantum, allocation basis and related factual particulars (including recharges and TDS treatment) before concluding. Case-Laws Income Tax Tue, 09 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779410