Court Upholds Employee-Director's Reported Perquisite Value for ESOPs; Dismisses Revenue's Appeal on TDS u/s 192.

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....TDS u/s 192 on the perquisite - underreporting of value of perquisite - FMV of shares to determine the value of perquisites in respect of exercising of option under ESOP granted to the employee of the company - department has accepted the quantum of perquisite in the hands of employee-director - revenue appeal dismissed - AT....