https://www.taxtmi.com/caselaws?id=469468 ESOP discount was treated as allowable revenue expenditure because it is incurred to remunerate and retain employees; however, the quantum required verification of the actual options exercised, so the matter was remitted for limited factual examination. Disallowance under section 14A read with Rule 8D could not be sustained in the absence of exempt income, so it was deleted. CSR-related donations were not barred from deduction under section 80G where the statutory conditions were met, so the deduction was upheld subject to verification. en-us Thu, 06 Mar 2025 00:00:00 +0530 Thu, 18 Jun 2026 18:59:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469468 ESOP discount was treated as allowable revenue expenditure because it is incurred to remunerate and retain employees; however, the quantum required verification of the actual options exercised, so the matter was remitted for limited factual examination. Disallowance under section 14A read with Rule 8D could not be sustained in the absence of exempt income, so it was deleted. CSR-related donations were not barred from deduction under section 80G where the statutory conditions were met, so the deduction was upheld subject to verification. Case-Laws Income Tax Thu, 06 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469468