https://www.taxtmi.com/caselaws?id=252973 The Tribunal allowed the assessee's appeals for both A.Y. 2006-07 and A.Y. 2007-08, finding that the deeming provisions of section 115WB(2) did not apply if the expenses did not benefit employees. The Tribunal held that the revenue failed to provide contrary evidence, allowing the assessee's appeal and rendering other grounds moot. The Tribunal's decision was consistent for both assessment years. en-us Fri, 31 Oct 2014 00:00:00 +0530 Sat, 05 Mar 2016 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252973 The Tribunal allowed the assessee's appeals for both A.Y. 2006-07 and A.Y. 2007-08, finding that the deeming provisions of section 115WB(2) did not apply if the expenses did not benefit employees. The Tribunal held that the revenue failed to provide contrary evidence, allowing the assessee's appeal and rendering other grounds moot. The Tribunal's decision was consistent for both assessment years. Case-Laws Income Tax Fri, 31 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252973