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2016 (2) TMI 1124 - HC - Income TaxAppeal admitted on Question Nos. 4,5 and 7. (4) Whether on the facts and in the circumstance of the case and in law, the Tribunal was right in granting relief of Fringe Benefit Tax on expenses incurred on Salary of drivers/pilots in total disregard to the provision laid in clause (A) to (P) of sub section (2) of Section 15WB of the Income Tax Act? (5) Whether on the facts and in the circumstance of the case and in law, the Tribunal was right in granting relief of Fringe Benefit Tax on expenses incurred on insurance premium for motor car/ aircraft by relying on the decision of the Hon'ble Calcutta High Court in the case CIT v/s. Tungabhadra Industries Ltd. [1993 (9) TMI 82 - KERALA High Court] without appreciating the fact the same was rendered in connection with allowability of deduction u/s. 37(3A) of the Income Tax Act, 1961 when Fringe Benefit Tax was not brought on Statute? (7) Whether on the facts and in the circumstance of the case and in law, the Tribunal was right in granting relief of Fringe Benefit Tax on maintenance of accommodation not in the nature of guest house in total disregard to the provision laid in clause (A) to (P) of sub section (2) of Section 115WB of the Income Tax Act?".
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