![ESOP Expenditure Incurred towards Raising Share Capital is Allowable as Revenue Expenditure: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/ESOP-ESOP-Expenditure-Share-Capital-Capital-ESOP-Expenditure-Incurred-towards-Raising-Share-Capital-Revenue-Revenue-Expenditure-ITAT-taxscan.jpg "ESOP Expenditure Incurred towards Raising Share Capital is Allowable as Revenue Expenditure: ITAT [Read Order]")
ESOP Expenditure Incurred towards Raising Share Capital is Allowable as Revenue Expenditure: ITAT [Read Order]
The Mumbai bench of Income Tax Appellate Tribunal (ITAT) has held that the Employees Stock Ownership Plan (ESOP) expenditure incurred towards raising...
![Listed shares and Securities treated as Stock-in-Trade by Assessee is to be Treated as Business Income regardless of Period of Holding: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Listed-shares-and-Securities-treated-as-Stock-in-Trade-by-Assessee-is-to-be-Treated-Business-Income-regardless-of-Period-of-Holding-ITAT-TAXSCAN.jpg "Listed shares and Securities treated as Stock-in-Trade by Assessee is to be Treated as Business Income regardless of Period of Holding: ITAT [Read Order]")
![No Evidence of Offence under PMLA: Delhi HC grants bail to Sanjay Pandey [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Offence-PMLA-Delhi-HC-bail-Sanjay-Pandey-taxscan.jpg "No Evidence of Offence under PMLA: Delhi HC grants bail to Sanjay Pandey [Read Order]")
Addition made on Undisclosed Income sustained in the Absence of Contrary Evidence: ITAT [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) comprising Shri Waseem Ahmed, accountant member and Shri Siddhartha Nautiyal, Judicial member has held that addition made on undisclosed...
![Addition made on Undisclosed Income sustained in the Absence of Contrary Evidence: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/undisclosed-income-contrary-evidence-ITAT-Taxscan.jpg "Addition made on Undisclosed Income sustained in the Absence of Contrary Evidence: ITAT [Read Order]")
ITAT directs Assessing Officer to include only Investments yielding Dividend Income for Computing disallowance [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench directed the AO to include only investments yielding dividend income for computing disallowance. The assessee company, M/s Religare Securities...
![ITAT directs Assessing Officer to include only Investments yielding Dividend Income for Computing disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/02/ITAT-AO-investments-dividend-income-computing-disallowance-Taxscan.jpg "ITAT directs Assessing Officer to include only Investments yielding Dividend Income for Computing disallowance [Read Order]")
![Central Govt extends the term of SEBI Chairman Ajay Tyagi [Read Notification]](https://www.taxscan.in/wp-content/uploads/2020/03/Ajay-Tyagi-SEBI-Chairman-Taxscan.jpg "Central Govt extends the term of SEBI Chairman Ajay Tyagi [Read Notification]")
Amount paid to National Stock Exchange as Non-Adjustable Deposit for Acquisition of Membership is Capital Expenditure: Delhi HC [Read Judgment]
In the case of M/s Abhipra Capital Limited vs Deputy Commissioner of Income Tax (Investigation), the Delhi High Court held that amount paid to National Stock Exchange (NSE) as non-adjustable deposit...
![Amount paid to National Stock Exchange as Non-Adjustable Deposit for Acquisition of Membership is Capital Expenditure: Delhi HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/01/Capital-Expenditure-Taxscan.jpg "Amount paid to National Stock Exchange as Non-Adjustable Deposit for Acquisition of Membership is Capital Expenditure: Delhi HC [Read Judgment]")