2019 (3) TMI 1989

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.... CM APPL No.10404/2019 (delay) in ITA 214/2019 1. There is a delay of 1126 days in re-filing the appeal. The explanation offered is the standard one regarding the practice directions issued by this Court for e-filing of the appeals. As has already been observed by this Court in several orders, the practice directions were issued after consultation with the bar and after giving sufficient time....

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....007-08. 5. The issue raised in ITA No. 214/2019 concerns the disallowance by the Assessing Officer (AO) of the expenses incurred by the Assessee on account of the Employees Stock Option Plan ('ESOP'). The ITAT reversed the AO and deleted the disallowance in light of the decision of the Special Bench of the ITAT (Bangalore) in Biocon Limited v. DCIT (LTU), Bangalore (2013) 144 ITD (Bang.)(SB). ....