https://www.taxtmi.com/caselaws?id=209999 The appeal challenged the calculation of fringe benefit tax at 20% on tour and travel expenses instead of 5%. The assessee contended that its activities involving manufacturing specialized equipment required construction work, justifying the 5% rate. The AO rejected this claim, leading to a tax demand of Rs. 47,622. The Tribunal interpreted "construction" broadly and concluded that the assessee's activities fell within its ambit, allowing the appeal and overturning the additional tax imposed by the AO. en-us Tue, 31 May 2011 00:00:00 +0530 Fri, 05 Jul 2013 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209999 The appeal challenged the calculation of fringe benefit tax at 20% on tour and travel expenses instead of 5%. The assessee contended that its activities involving manufacturing specialized equipment required construction work, justifying the 5% rate. The AO rejected this claim, leading to a tax demand of Rs. 47,622. The Tribunal interpreted "construction" broadly and concluded that the assessee's activities fell within its ambit, allowing the appeal and overturning the additional tax imposed by the AO. Case-Laws Income Tax Tue, 31 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209999