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2013 (2) TMI 747 - AT - Income TaxWhether the expenses claimed are subjected to fringe benefit tax - Expenses like sales promotion, agents retraining, agents sales material and agents training - Held that:- Expenses incurred on printing of product brochure, forms, product booklets etc. are ordinary business expenses and cannot be said to be expenses relating to sales promotion - assessee has not filed any details of the expenses covered under sales promotion - opportunity of being heard given to the assessee - Matter Remanded back Held that:- Customers of a company are neither the employees nor are deemed to be employees - commission or incentives, which are taxable at the hands of the individual beneficiary, cannot be subjected to FBT - expenses incurred on conference have been specifically included u/s 115WB(2) - no bifurcation/split up of the expenses has been given by the assessee - Matter Remanded back Held that:- Agents retraining cannot be said to be ordinary business expenses - covered under clause (C) of sub-section 115WB(2) - Decided in favor of Revenue Held that:- Agents sales material can be considered as ordinary business expenses - no details/ bifurcation of expenses has been given - Matter Remanded back Held that:- Agents Training consisting of food and beverages etc. are covered under clause (C)&(D) of section 115WB(2) - FBT is applicable - Decided in favor of Revenue
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