Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Informative
ITAT: ESOP Allowance By AO Not Erroneous, CSR Deduction u/s 80G Not Subject To PCIT Revision
Update / Judgement Date
03 Oct 2025
Source
Author
Sakshi Bhardwaj — WCP Legal Desk
Reading Time
1 min read
Corporate ComplianceIncome Tax
The ITAT held that ESOP allowance by AO was not erroneous and CSR deduction under Section 80G was not revisable by PCIT. The ruling favours Booking.com. The article explains scope of revisionary powers and tax compliance certainty.
