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Case Law Details

Case Name : DCIT Vs Dhani Services Ltd. (ITAT Mumbai)
Related Assessment Year : 2018-19
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DCIT Vs Dhani Services Ltd. (ITAT Mumbai)

Introduction: In a significant decision, the Income Tax Appellate Tribunal (ITAT) Mumbai addressed two key issues in the case of DCIT vs. Dhani Services Ltd. The first issue pertained to disallowances made under Section 14A of the Income Tax Act, while the second issue focused on the disallowance of Employee Stock Ownership Plan (ESOP) expenditure claimed by the assessee. This article provides an in-depth analysis of the ITAT’s ruling, which upheld the deletion

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