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2016 (5) TMI 1083 - AT - Income TaxFringe benefit tax - CIT (A) found that the expenditure on hiring of motor-car for meetings, inspection etc., as well as expenses on owned motor car at corporate office are subjected to FBT - Held that:- As per the provisions of Section 115WB(2) of the Act, what is to be considered as fringe benefit is the benefit given to the employee directly or indirectly. In view of the above facts and circumstances of the case and by following the earlier decision of this Tribunal we do not find any error or any irregularity in the impugned order of the CIT (A). We find that there is nothing on record to indicate that the assessee had filed any additional or fresh evidence before the CIT (A). Therefore we do not find any merits in the grounds raised by the Revenue.
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