TMI Blog2012 (4) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... the reason that the charge under Chapter XII-H of the Act is on the value of the fringe benefit extended by an employer to its employees, unless such fringe benefits enjoyed in the hands of the employee is quantified, there is no question of leaving fringe benefit tax on the employer at 30% of the tax levied and enjoyed by the employer – appeal of revenue dismissed. - IT APPEAL NO. 368 OF 2011 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... B(1)(a) and Section 115WB(2) read with Explanation to clause (E) of the Act? 2. Whether the Tribunal was correct in not treating the expenditure incurred by the assessee towards repairs and maintenance of residential quarters as fringe benefit when the benefit was in the nature of service, facility or amenity directly or indirectly provided by an employer to his employee? 4. The dispute re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccommodation provided to the employees constituted fringe benefit tax and tax was levied at 30% of the maintenance expenditure on the employer. 8. While the First Appellate Authority - The Commissioner of Income Tax (Appeals) affirmed the view taken by the Assessing Authority, the assessee met with success before the Second Appellate Authority, ITAT, as its appeal referred to above, came to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he value of the fringe benefit extended by an employer to its employees, unless such fringe benefits enjoyed in the hands of the employee is quantified, there is no question of leaving fringe benefit tax on the employer at 30% of the tax levied and enjoyed by the employer. When it is not in dispute and as submitted by Sri. Aravind, learned standing counsel for the Revenue that the accommodation is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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