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TMI Blog2019 (3) TMI 1989X X X X Extracts X X X X X X X X Extracts X X X X ..... T] - The Court had affirmed the order of the ITAT in M/S. BIOCON LIMITED [ 2013 (8) TMI 629 - ITAT BANGALORE] deciding the issue in favour of the Assessee in the said case where the addition made by the AO by way of disallowance of the expenses debited as cost of ESOP in profit and loss account was deleted by the ITAT. - ITA 214/2019 - - - Dated:- 20-3-2019 - JUSTICE S.MURALIDHAR AND JUSTIC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of over three years on this ground is wholly unacceptable. Consequently, the Court is not persuaded to condone the extraordinary delay of 1126 days in re-filing the appeal. 2. The application for condonation of the delay of 1126 days in re-filing the appeal is dismissed. ITA 214/2019 3. Nevertheless the appeal has also been examined on merits. 4. This appeal by the Revenue is direct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner of Income Tax v. Lemon Tree Hotels). The Court had affirmed the order of the ITAT deciding the issue in favour of the Assessee in the said case where the addition made by the AO by way of disallowance of the expenses debited as cost of ESOP in profit and loss account was deleted by the ITAT. 7. The impugned order of the ITAT is consistent with what has been held by this Court in Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X
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