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2014 (5) TMI 655 - AT - Income TaxLevy of Fringe benefit tax – Sales promotion expenses – Business expense did not result into any benefit to employees – Held that:- Following Intas Pharmaceuticals Ltd. Versus DCIT, Cent. Cir. 2(1), Ahmedabad [2014 (3) TMI 685 - ITAT AHMEDABAD] - The provision of "FBT" could not be invoked in respect of the expenses which were not incurred on employees or their family members - the "FBT" could not be invoked on expenses which were not incurred on the employees or their family members - there is no clear cut finding recorded by the AO or the CIT(A) in their order that whether the addition made were relating to the expenditure in relation to non-employees and for the business purpose of the assessee - assessee contended that the expenses were not related to its employees and were incurred only in relation to non-employees and for business purpose of the assessee - thus, the matter is remitted back to the AO for fresh adjudication – Decided in favour of Assessee.
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