{"id":50971,"date":"2025-02-08T16:30:31","date_gmt":"2025-02-08T11:00:31","guid":{"rendered":"https:\/\/itatonline.org\/digest\/axis-bank-ltd-v-asst-cit-2024112-itr-28-ahdtrib-3\/"},"modified":"2025-02-08T16:30:31","modified_gmt":"2025-02-08T11:00:31","slug":"axis-bank-ltd-v-asst-cit-2024112-itr-28-ahdtrib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/axis-bank-ltd-v-asst-cit-2024112-itr-28-ahdtrib-3\/","title":{"rendered":"Axis Bank Ltd. v. Asst. CIT (2024)112 ITR 28 (Ahd)(Trib)"},"content":{"rendered":"<p>Following the Tribunal order of earlier year addition is deleted. As regards employees stock option, Tribunal\u00a0 held \u00a0the preceding years, as the Tribunal had restored the matter to the Assessing Officer for fresh adjudication, in the same lines, the matter was to be once again remitted to the Assessing Officer for re adjudication.\u00a0 \u00a0AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.37(1): Business expenditure-Prior-period expenses-Annual technical service fees-Addition is not justified-Employees Stock option plan-Matter remanded to the file of the Assessing Officer.<br \/>\n[S. 145]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-50971","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dg7","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50971","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=50971"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50971\/revisions"}],"predecessor-version":[{"id":50972,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50971\/revisions\/50972"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=50971"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=50971"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=50971"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}