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2014 (5) TMI 277 - ITAT AHMEDABADChargeability of FBT on Sales Promotion Expenses – Expenses incurred for non-employee for the business purpose – Held that:- Relying upon Intas Pharmaceuticals Ltd. Versus DCIT, Cent. Cir. 2(1), Ahmedabad [2014 (3) TMI 685 - ITAT AHMEDABAD] - there is no finding of AO or CIT(A) as to whether the expenses which have been incurred were for employees or nonemployees and whether the expenses were for the purpose of business - the provision of "FBT" could not be invoked in respect of the expenses which were not incurred on employees or their family members – thus, the matter is required to be remitted back to the AO for fresh adjudication – Decided in favour of Assessee.
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