2016 (12) TMI 1874

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....pellate Tribunal (ITAT) fall into error in deleting the disallowance of expenses deducted as cost of Employees Stock Auction Plan (ESOP)? " The Revenue contends that the assessee/Revenue fell into error inasmuch as even though took note of the decision of this Court for the previous year (ITA No.107/2013 decided on 18.08.2015) to the extent it relied on CIT Vs. Oswal Agro Mills Limited has not ....