Where assessee claimed deduction of expenses related to Employee Stock Options (ESOP) aggregating certain amount, since claim of deduction of ESOP expenditure was made by assessee in revised return filed which was well within time limit prescribed under section 139(5), assessee’s claim of deduction was to be allowed – Fortune Park Hotels Ltd. v. ACIT – [2024] 159 taxmann.com 1217 (Delhi – Trib.)