https://www.taxtmi.com/caselaws?id=205281 The Tribunal dismissed the appeal, upholding the Assessing Officer's and CIT(A)'s decisions on all issues. The rejection of the tax auditor's certificate was deemed justified, and the Fringe Benefit Tax (FBT) imposed on free tickets, per diem allowances for pilots, and hotel payments for crew layovers was affirmed. The classification of expenses for FBT purposes based on immediate and proximate purpose was also upheld. en-us Fri, 30 Jul 2010 00:00:00 +0530 Wed, 08 Aug 2012 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205281 The Tribunal dismissed the appeal, upholding the Assessing Officer's and CIT(A)'s decisions on all issues. The rejection of the tax auditor's certificate was deemed justified, and the Fringe Benefit Tax (FBT) imposed on free tickets, per diem allowances for pilots, and hotel payments for crew layovers was affirmed. The classification of expenses for FBT purposes based on immediate and proximate purpose was also upheld. Case-Laws Income Tax Fri, 30 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205281