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2010 (7) TMI 684 - ITAT, BANGALOREConducting inquiry and rejection of certificate issued by tax auditor - FBT on free and concessional tickets provided to staff - FBT on diem allowance - FBT on payments made to hotels to provided layover to its crew members - Held that: - In respect of certificate issued by tax auditor, AO was within her realm to cause an inquiry into the contents of the certificate of the tax auditor. In respect of free tickets - AO was justified in bringing to tax net (FBT), the fringe benefit value of Rs.1,10,73,197/- - the total value of free tickets issued by the assessee. In respect of diem allowance and payment made to hotels - The assessee itself taking sanctuary under Query No.87 of Circular No.8 and pleaded that the salary and other allowances paid to the pilots were expenses in the nature of running and maintenance expenses of the aircraft. - (i) per diem allowances paid to pilots and (ii) payments made to hotels would be liable to FBT.
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