2019 (3) TMI 1989

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....A 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 for the bar to get acquainted with the....

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....19 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). 6. As far as this issue is concerned, it is poin....