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2015 (6) TMI 628 - AT - Income TaxLiability to payment of Fringe Benefit Tax - whether there exists a master servant relationship between the appellant and its consultants? - Held that:- As relying on assessee's own case [2013 (5) TMI 713 - ITAT AHMEDABAD] FBT is eligible only in a case where expenditure is incurred by the employer ostensibly for the purpose of business but includes partially a benefit of a personal nature passed on to the employee. But, a legitimate business expenditure not within the ambits of employer & employee relationship is outside the scope of FBT. In view of these observations, we hereby hold that the FBT provisions have wrongly been invoked in the present case. We hereby reverse the legal findings of the authorities below and direct the AO to give relief accordingly - Decided in favour of assessee.
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