https://www.taxtmi.com/caselaws?id=800382 Under the faceless assessment framework, an Assessment Unit may perform Assessing Officer functions, including issuing a scrutiny notice; the National Faceless Assessment Centre need not issue such notices exclusively. ESOP expenditure incurred to attract, retain and compensate employees qualifies as business expenditure where the reimbursement liability is accrued and ascertainable as employees render services during the vesting period. Later exercise, lapse or forfeiture affects discharge or adjustment rather than accrual. Disallowance for withholding failure requires an identified applicable tax-deduction provision and, for non-resident payments, chargeability to tax in India. Compensation for extinguishing a right to sue does not attract withholding merely because payment was made. en-us Wed, 02 Sep 2026 00:00:00 +0530 Tue, 06 Oct 2026 08:13:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800382 Under the faceless assessment framework, an Assessment Unit may perform Assessing Officer functions, including issuing a scrutiny notice; the National Faceless Assessment Centre need not issue such notices exclusively. ESOP expenditure incurred to attract, retain and compensate employees qualifies as business expenditure where the reimbursement liability is accrued and ascertainable as employees render services during the vesting period. Later exercise, lapse or forfeiture affects discharge or adjustment rather than accrual. Disallowance for withholding failure requires an identified applicable tax-deduction provision and, for non-resident payments, chargeability to tax in India. Compensation for extinguishing a right to sue does not attract withholding merely because payment was made. Case-Laws Income Tax Wed, 02 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800382