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2013 (1) TMI 781 - ITAT MUMBAIWhether Fringe benefit tax is levied on certain expenditure -club membership fees - Held that:- “Fringe benefit” cannot arise when expenditure is incurred on persons who are not employees - club membership fee, the payments made to LIMRA and Actuarial Society of India, are to be excluded as they are not payments to clubs - the issue is restored back to the file of AO for adjudication afresh - allowed for statistical purposes
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