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ESOP Deduction to Be Computed on Straight-Line Basis: ITAT Delhi
Case Law Details
- Case Name
- ACIT Vs Indiabulls Ventures Ltd ( ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All ITAT, ITAT Delhi
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ACIT Vs Indiabulls Ventures Ltd ( ITAT Delhi)
ITAT Upholds 60% Software Depreciation Because Computer Software Qualifies Under Income Tax Rules; ITAT Modifies CIT(A) Order Because Directions for Earlier Years Exceeded Appellate Powers; Revenue Appeal Fails Because ITAT Upholds Software Depreciation and ESOP Relief; Software Depreciation Allowed at 60% While Actual Cost Verification Left to AO.
The Revenue appealed against the order of the Commissioner of Income Tax (Appeals) [CIT(A)] dated 20.12.2016 for Assessment Year 2012-13. The appeal raised two issues: deletion of the di...
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