Back to Articles
Tax & ComplianceTaxGuru

Income Tax | ESOP Deduction Cannot Be Revisited Through Section 263: ITAT Mumbai

26 Sept 2026 · 1d agoBy CA Vijayakumar ShettySource: TaxGuru

ITAT Mumbai quashes Section 263 revision of JSW Jaigarh Port’s ₹4.83 crore ESOP deduction, holding the AO adopted a sustainable view. The post ESOP Deduction Cannot Be Revisited Through Section 263: ITAT Mumbai appeared first on TaxGuru .

Attribution

Original credit: CA Vijayakumar Shetty. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

Read on TaxGuru

More Articles