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2015 (10) TMI 256 - BOMBAY HIGH COURT

2015 (10) TMI 256 - BOMBAY HIGH COURT - TMI - Fringe Benefits - whether cannot arise when the expenditure is incurred on non-employees - whether Tribunal was justified in law in holding that expenses which are specifically mentioned in Section 115WB(2) can be reduced from the valuation of fringe benefit if they have not been incurred for employees? - Held that:- Identical appeals filed by the revenue from the common impugned order in respect of other parties to this Court were dismissed [2015 (1 .....

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asani, Advocate JUDGMENT : Both these appeals under Section 260A of the Income Tax Act, 1961 (the 'Act') have been filed by the revenue against the common impugned order dated 16 January 2013 of the Income Tax Appellate Tribunal (the 'Tribunal'). The impugned order allowed the respondent-assessee's appeals for the Assessment Year 200607 in respect of both the respondent-assessee. 2. The questions of law as proposed for our consideration by the revenue reads as under: (A) Whet .....

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