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![ESOP Allowance by AO Not Erroneous, CSR Deduction u/s 80G not Subject to PCIT Revision: ITAT rules in Favour of Booking.com [Read Order] ESOP Allowance by AO Not Erroneous, CSR Deduction u/s 80G not Subject to PCIT Revision: ITAT rules in Favour of Booking.com [Read Order]](https://images.taxscan.in/h-upload/2025/10/03/500x300_2093404-esop-expenditure-esop-expenditure-itat-deduction-taxscan.webp)
ESOP Allowance by AO Not Erroneous, CSR Deduction u/s 80G not Subject to PCIT Revision: ITAT rules in Favour of Booking.com [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) held that the ESOP allowance by the AO is not erroneous and the CSR deduction under...


![Relief to Make My Trip: ITAT Quashes Revision Order Noting AOs Proper Inquiry on ESOP Expenses [Read Order] Relief to Make My Trip: ITAT Quashes Revision Order Noting AOs Proper Inquiry on ESOP Expenses [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Make-my-Trip.jpg)

![Axis Banks ESOP Expenses Treated as Perquisites with TDS Deduction: ITAT allows Expenses u/s 37 [Read Order] Axis Banks ESOP Expenses Treated as Perquisites with TDS Deduction: ITAT allows Expenses u/s 37 [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Income-Tax-Axis-Bank-ESOP-expenses-Axis-Bank-ESOP-expenses-Axis-Bank-ESOP-Section-37-Income-tax-act-TAXSCAN.jpg)


![One-Time voluntary Payment by Flipkart, Singapore to Option Holders on Disinvestment of PhonePe business: Delhi HC quashes Order passed u/s 197 of Income Tax Act [Read Order] One-Time voluntary Payment by Flipkart, Singapore to Option Holders on Disinvestment of PhonePe business: Delhi HC quashes Order passed u/s 197 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/one-time-voluntary-payment-by-FPS-Disinvestment-of-PhonePe-business-Delhi-HighCourt-Section-197-of-the-Income-Tax-Act-taxscan.jpg)
![Discount on ESOP Expenses rightly Debited as Expenditure in Books of Account : ITAT deletes Addition [Read Order] Discount on ESOP Expenses rightly Debited as Expenditure in Books of Account : ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-Bangalore-ITAT-Income-Tax-Employee-Stock-Ownership-Plan-Books-of-Account-ESOP-Expenses-Taxscan.jpg)
![Employees ESOP Compensation Expenses allowable as the expense incurred to Retain Talent / Staff for Benefit of Company: ITAT [Read Order] Employees ESOP Compensation Expenses allowable as the expense incurred to Retain Talent / Staff for Benefit of Company: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/ESOP-ESOP-Compensation-Expenses-Compensation-Employees-ESOP-itat-taxscan.jpg)
![ESOP is Revenue Expenditure: ITAT Deletes Disallowance Against Cleartrip [Read Order] ESOP is Revenue Expenditure: ITAT Deletes Disallowance Against Cleartrip [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/ESOP-is-Revenue-Expenditure-ITAT-Deletes-Disallowance-Against-Cleartrip-TAXSCAN.jpg)
![ITAT directs Re-adjudication in regarding of Disallowance of Deduction of Discount on issue of Shares under ESOP [Read Order] ITAT directs Re-adjudication in regarding of Disallowance of Deduction of Discount on issue of Shares under ESOP [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/ITAT-Readjudication-ITAT-directs-Readjudication-Disallowance-of-Deduction-Disallowance-Deduction-issue-of-Shares-ESOP-taxscan.jpg)
![ESOP Expenses can be Claimed in the Year of Vesting: ITAT Allows Deduction [Read Order] ESOP Expenses can be Claimed in the Year of Vesting: ITAT Allows Deduction [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/ESOP-expense-vesting-ITAT-Deduction-claim-taxscan.jpg)