ITAT can’t reject assessee’s claim of enhancement of exp. which was initially accepted by AO: HC

INCOME TAX : Where assessee company debited ESOP expenditure of certain amount to its profit and loss account and same was accepted by Assessing Officer, assessee was entitled in law to raise an additional claim by way of enhancement of amount of such ESOP expenditure before Tribunal as facts related to such expenditure were already on record

from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000315929/itat-can’t-reject-assessee’s-claim-of-enhancement-of-exp-which-was-initially-accepted-by-ao-hc.aspx