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2017 (10) TMI 228 - AT - Income TaxFBT computation - determining the value of the chargeable FB - direction of the First Appellate Authority(FAA)to exclude FB declared by the assessee itself in the original and revised return of FBT, filed u/s.115W - Held that:- As decided in assessee's own case for previous years in all cases where a deduction/ exemption is not claimed by an assessee before the Assessing Officer would normally amount to giving up t he claim with regard to it. Nevertheless, this Court has held in Pruthvi Builders (2012 (7) TMI 158 - BOMBAY HIGH COURT ) it could be raised in appeal. Moreover, in the present facts, the claim had already been made by the Respondent in its Return of Fringe Benefit by way of note therein. Thus, it is not a new claim. In any case, on account of the decision of this Court in Pruthvi Brokers and Shareholders (supra), the Respondent Assessee is well entitled to raise the claim before the Appellate Authority even it not raised before the Assessing Officer Relief of Fringe Benefit Tax levied on expenses incurred as non-employees and gifts given to non-employees by following its order in CIT v/s. Tata Consultancy Services Ltd. (2013 (6) TMI 516 - ITAT MUMBAI) to hold that the relationship of employer and employee is a sine-qua-non of levy of Fringe Benefit Tax. Expenses incurred on non employees are outside the purview of FBT. Medical reimbursement, medical facilities and education facilities made available to its employees - liable to tax as perquisites in the hands of employees/individuals.
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