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Supreme Court and High Courts Weekly Round-Up
This weekly round-up analytically summarises the key tax judgements of the Supreme Court and all High Courts reported at Taxscan.in during the...
![Attachment of Bank Account: Calcutta HC directs Assistant Commissioner of Revenue to file Affidavit-in-Opposition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Attachment-of-Bank-Account-Calcutta-HC-Assistant-Commissioner-Revenue-TAXSCAN.jpg "Attachment of Bank Account: Calcutta HC directs Assistant Commissioner of Revenue to file Affidavit-in-Opposition [Read Order]")
![Availability of Settlement Remedy to NRI for Mis-Declaration of Goods under Customs Act: Supreme Court gives Split Verdict, Refers Matter to CJI [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/NRI-Mis-Declaration-of-Goods-Customs-Act-Supreme-Court-Split-Verdict-Refers-Matter-to-CJI-TAXSCAN.jpg "Availability of Settlement Remedy to NRI for Mis-Declaration of Goods under Customs Act: Supreme Court gives Split Verdict, Refers Matter to CJI [Read Order]")
ESOP Expenses are Capital in Nature, Not Allowable u/s 37(1) of Income Tax Act: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that the employee stock option (ESOP) expenses were capital in nature and were not allowable under Section 37(1) of the Income Tax Act...
![ESOP Expenses are Capital in Nature, Not Allowable u/s 37(1) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/ESOP-Expenses-Capital-in-Nature-Income-Tax-Act-ITAT-Taxscan.jpg "ESOP Expenses are Capital in Nature, Not Allowable u/s 37(1) of Income Tax Act: ITAT [Read Order]")
![Decisions of Jurisdictional High Courts binding on NFAC: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Jurisdictional-High-Courts-High-Courts-NFAC-ITAT-Income-Tax-Income-Tax-Act-taxscan-.jpg "Decisions of Jurisdictional High Courts binding on NFAC: ITAT [Read Order]")
