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2017 (1) TMI 1701 - AT - Income TaxSales promotion for the purposes of FBT - Initiating proceeding u/s 115WG / 115WH - value of free samples of medical formulation distributed to doctors and others has escaped assessment in the FBT - HELD THAT:- Order to justify the levy of FBT, establishing of employer-employee relationship is a pre-requisite. In the present case, no case has been made out by the income-tax authorities that the expenditure incurred by assessee on distribution of free samples to Doctors and others involved any employer-employee relationship between the assessee and the recipients of such samples. Therefore, at the very threshold, following the ratio of judgment of the Hon'ble Bombay High Court in the case of Tata Consultancy Services Ltd. [2015 (5) TMI 518 - BOMBAY HIGH COURT] action of Assessing Officer is untenable and is hereby set-aside. Thus, assessee succeeds on its plea.
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