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of <h1>Revenue's challenge rejected; employee welfare spending under Clause 10.8.1 NCWA is statutory obligation, not subject to Fringe Benefit Tax</h1> <h3>The Pr. Commissioner of Income Tax-2 Nagpur Versus Western Coalfields Limited, Coal Estates, Civil Lines, Nagpur</h3> The Pr. Commissioner of Income Tax-2 Nagpur Versus Western Coalfields Limited, Coal Estates, Civil Lines, Nagpur - TMI Addition of Rs. 597.22 Lacs as value for fringe benefits (free issue of coal, medical facilities, educational facilities, grants to schools and institutions, sports and recreational facilities) was challenged by Revenue. The Tribunal held that 'in view of the provisions of the National Coal Wage Agreement, the provision of such benefits were made being statutory obligations and hence were not exigible to Fringe Benefit Tax.' The court accepted that the implementation of the National Coal Wage Agreement constitutes a 'statutory obligation' binding on the assessee and that expenditure on sports and recreation falls within the agreement (Clause 10.8.1 includes 'sports as well as cultural programmes' in welfare activities). Other heads were already considered in a prior appeal concerning the same assessee. The Tribunal's allowance of the appeal was upheld and no substantial question of law was found.
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