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    <title>2014 (7) TMI 587 - ITAT PUNE</title>
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    <description>The Tribunal ruled in favor of the assessee, holding that market support expenses and internal transport expenses were not liable to Fringe Benefit Tax (FBT). The Tribunal directed the Assessing Officer to delete the additions made on these grounds, emphasizing that FBT applies only to expenses incurred for the benefit of employees.</description>
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      <description>The Tribunal ruled in favor of the assessee, holding that market support expenses and internal transport expenses were not liable to Fringe Benefit Tax (FBT). The Tribunal directed the Assessing Officer to delete the additions made on these grounds, emphasizing that FBT applies only to expenses incurred for the benefit of employees.</description>
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