Browse Tax Judgements
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DIC India Ltd. Vs. DCIT, Circle-11(1), Kolkata
I.T.A. No. 1858/Kol/2024INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA19 Mar 2025
The appeal filed by DIC India Ltd. is against the order of the Assessing Officer, Assessment Unit, Income Tax Department dated 26.07.2024 for AY 2020-21 passed under section 143(3) read with section 144C(13) r.w.s. 144B of the Income Tax Ac…
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DCIT, Circle-5(1), Kolkata vs. Bandhan Bank Ltd., Kolkata
ITA No. 242/Kol/2024Income Tax Appellate Tribunal “B” Bench Kolkata3 Mar 2025
The assessee, Bandhan Bank Ltd., claimed a deduction of Rs. 11,42,62,243/- towards the cost of Employees Stock Option (ESOP). The assessee treated the difference in cost between the ESOP and the fair market value of shares as a perquisite u…
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