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2024 (1) TMI 486 - ITAT DELHIDetermining the salary income from the ESOPs exercised - addition on account of salary without considering and appreciating Form 16 issued by the Employer - HELD THAT:- No addition is called for on this account and that the Assessing Officer has erred in not following the directions of the ld. DRP in true spirit and erroneously determining the salary income from the ESOPs exercised.
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