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2013 (7) TMI 254 - AT - Income TaxExpenses incurred on account of sale promotion - whether be charged under Fringe Benefit Tax (FBT)? - Held that:- Expenditure on account of sales promotion cannot be brought under FBT provisions as they are not incurred by the employees of the company having no direct or indirect benefit accrued to the employees of the assessee. See ACIT vs. Tata Motors Ltd. [2013 (5) TMI 372 - ITAT MUMBAI]. - Decided against the revenue.
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