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2012 (10) TMI 1058 - AT - Income TaxWhether expenditures incurred by the assessee are "fringe Benefits" u/s 115WB(2) - expenditures like Entertainment, Auditors Travelling, Driver Salaries etc. - Held that:- the expenses prescribed therein are liable to be considered as fringe benefits only to the extent the same are incurred in consideration for employment - the entertainment expenses have been incurred for guests of the company - Auditors are not employees of the assessee FBT on salary paid to driver - salary paid to a driver is taxable in his hands as Salary income and thus do not fall under of the provisions of section 115WB - Decided against the assessee.
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