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2014 (3) TMI 685 - ITAT AHMEDABADAddition made on expenses not incurred for employees - Nexus between levy of FBT to the employees - Held that:- The decision in Arvind Fashions Ltd. Vs. DCIT [2014 (3) TMI 628 - ITAT AHMEDABAD] followed - The provision of "FBT" could not be invoked in respect of the expenses which were not incurred on employees or their family members - the "FBT" could not be invoked on expenses which were not incurred on the employees or their family members - there is no clear cut finding recorded by the AO or the CIT(A) in their order that whether the addition made were relating to the expenditure in relation to non-employees and for the business purpose of the assessee. Assessee contended that the expenses were not related to its employees and were incurred only in relation to non-employees and for business purpose of the assessee – this, the matter is remitted back to the AO for fresh adjudication - The AO is further directed to record a clear finding that whether the expenses in question were incurred with relation to non-employees for the business purpose of the assessee as claimed by the assessee-company – Decided in favour of Assessee.
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