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![ESOP Expenditure is Revenue in Nature: ITAT Allows Deduction [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/ESOP-Expenditure-ESOP-Expenditure-ITAT-Deduction-taxscan.jpg "ESOP Expenditure is Revenue in Nature: ITAT Allows Deduction [Read Order]")
ESOP Expenditure is Revenue in Nature: ITAT Allows Deduction [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, allowed deduction, by holding that ESOP...
![S. 56(2)(viia) does Not Attract on Mere Conversion of Share Application Money by Allotting Shares at Subsequent Date without Change of Share Pattern: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Mere-Conversion-Share-Application-Money-Allotting-Shares-Share-Pattern-ITAT-Income-Tax-Share-Application-Money-by-Allotting-Shares-taxscan-.jpg "S. 56(2)(viia) does Not Attract on Mere Conversion of Share Application Money by Allotting Shares at Subsequent Date without Change of Share Pattern: ITAT [Read Order]")
![ITAT declares DCF Method Valuation report as Valid, which provides basis for Computation of Projection and Growth Factors [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/ITAT-DCF-Method-Valuation-report-Projection-taxscan.jpeg "ITAT declares DCF Method Valuation report as Valid, which provides basis for Computation of Projection and Growth Factors [Read Order]")
![Shares at ‘Face Value’ by Amalgamated Company to Shareholders in pursuance of Scheme of Amalgamation not covered under clause (viib) of Section 56(2): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/Shares-Face-Value-Shareholders-Amalgamation-Section-562-ITAT-Taxscan-1.jpeg "Shares at ‘Face Value’ by Amalgamated Company to Shareholders in pursuance of Scheme of Amalgamation not covered under clause (viib) of Section 56(2): ITAT [Read Order]")
Limited Scrutiny applicable only in cases where AO seeks to do Comprehensive Scrutiny to Find if there is Potential Escapement of Income: Kerala HC [Read Judgment]
The Kerala High Court held that Limited Scrutiny was applicable only in cases where the Assessing Officer needs to take the case of the assessee for a comprehensive scrutiny on a finding that there is...
![Limited Scrutiny applicable only in cases where AO seeks to do Comprehensive Scrutiny to Find if there is Potential Escapement of Income: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/06/Limited-Scrutiny-Kerala-High-Court-Taxscan.jpg "Limited Scrutiny applicable only in cases where AO seeks to do Comprehensive Scrutiny to Find if there is Potential Escapement of Income: Kerala HC [Read Judgment]")