https://www.taxtmi.com/caselaws?id=239095 Fringe Benefit Tax liability was sustained where the tax audit report under section 44AB quantified fringe benefits, although the assessee had returned nil value. The Assessing Officer and the first appellate authority applied the statutory deeming scheme in section 115WB(2) and treated the assessee as falling within Chapter XII-H. The record also showed deposit of FBT in the Government Treasury, which was inconsistent with a claim of complete non-liability. No contrary material was produced to displace these findings, so the addition was upheld. en-us Fri, 13 Sep 2013 00:00:00 +0530 Wed, 06 Nov 2013 08:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239095 Fringe Benefit Tax liability was sustained where the tax audit report under section 44AB quantified fringe benefits, although the assessee had returned nil value. The Assessing Officer and the first appellate authority applied the statutory deeming scheme in section 115WB(2) and treated the assessee as falling within Chapter XII-H. The record also showed deposit of FBT in the Government Treasury, which was inconsistent with a claim of complete non-liability. No contrary material was produced to displace these findings, so the addition was upheld. Case-Laws Income Tax Fri, 13 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239095