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2012 (9) TMI 1066 - AT - Income TaxFringe Benefit Tax computation - excluding Sales Promotion expenses and Promotion event expenses om Fringe Benefit Tax - Hel that:- 1After carefully considering the details filed by the assessee and the explanations given by the CBDT in its circular 8/2005 dt. 29.8.2005, we have no hesitation to hold that all these expenses hereinabove are outside the purview of FBT. We also find that the Ld. CIT(A) has allowed the appeal relying upon the aforementioned Circular of CBDT. Therefore, we do not find any reason to tinker with the findings of the Ld. CIT(A) which we confirm.
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