Case Law Details
Case Name : Northern Operating Services Pvt. Ltd. Vs JCIT (ITAT Bangalore)
Appeal Number : IT(TP)A No. 2395/Bang/2019
Date of Judgement/Order : 31/01/2023
Related Assessment Year : 2015-2016
Courts :
All ITAT ITAT Bangalore
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Northern Operating Services Pvt. Ltd. Vs JCIT (ITAT Bangalore)
ITAT Bangalore held that expenditure towards ESOP is wholly and exclusively for the purpose of business and it satisfies all the conditions referred to in section 37(1). Accordingly, expenditure towards ESOP is eligib
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