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2016 (5) TMI 974 - AT - Income TaxFringe benefits - Assessment u/s 115 WE(e) - addition to the value of fringe benefits on account of relocation expenses and conveyance expenditure - Held that:- In the case of relocation expenses, the expenditure is incurred by the employee and later on the same is reimbursed to the employee by the assessee. It is not a case of the assessee company paying an amount directly to a third party. In the case of conveyance expenditure it is a payment made by the assessee company to a third party and not to the employee. Hence in the case of relocation expenses, no FBT can be levied, as it is a direct payment to a specific employee against bills submitted by him. In case of conveyance expenditure incurred for travel of the employee from place of residence to place of work and vice versa the payment is made to a third party. Applying the propositions laid down in the case of T.V. Today Net Work Ltd. (2013 (7) TMI 690 - ITAT DELHI) to these facts, we have to hold that FBT is not leviable on this payment also. Regarding expenditure incurred on advertising and sales promotion, it is clear from the order of the Ld.CIT(A) that the assessee has provided 75% of the details. The assessee claims that it had submitted given the entire details before the revenue authorities. As the dispute is whether the requirement documents and details were furnished to the AO or not, we deem it fit and proper to set aside this issue to the file of the A.O. for fresh adjudication in accordance with law.
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