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2014 (4) TMI 1050 - ITAT MUMBAIDisallowance u/s 115WB - whether provision of Fringe Benefits get attracted to the benefits on employees stationed outside India - Held that:- when the Board itself has clarified the issue and the coordinate Bench at Bangalore in the case of Toyota Kirloskar Motor Pvt Ltd (2012 (6) TMI 484 - ITAT, Bangalore) have further clarified the deeming provision of section 115WB(2). Besides the above, nowhere in either order of the revenue authorities, it could be ascertained that the assessee has crossed the parameters outlined either in the provisions of section 115WB(1) or 115WB(2) or the circular. The DR also could not convince, as to which benefit to the employee stationed at Dubai would attract FBT. A bald statement conceived out from the details provided by the assessee cannot attract disallowance. To justify the addition on FB, the revenue authorities should have relied on some evidence to justify that a particular employee received a certain benefit. In the instant case, the FBT has been imposed on the assessee for the payments made to employees in Dubai on account of sales promotion. The revenue authorities have not specified anything to prove that the expense was either not for the sales promotion or were actually utilized by the employees. - Disallowance deleted - Decided in favour of assessee.
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