https://www.taxtmi.com/caselaws?id=169882 The Appellate Tribunal (ITAT) allowed the appeal filed by the assessee, ruling that Fringe Benefit Tax (FBT) provisions do not apply to employees stationed outside India. The ITAT held that FBT is applicable only when benefits are collectively enjoyed by employees, and personal attribution poses difficulty. Therefore, the Assessing Officer was directed to delete the disallowance of expenses related to the foreign representative office in Dubai, UAE, as they did not fall under the purview of FBT provisions. en-us Wed, 09 Apr 2014 00:00:00 +0530 Mon, 07 Jul 2014 17:20:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169882 The Appellate Tribunal (ITAT) allowed the appeal filed by the assessee, ruling that Fringe Benefit Tax (FBT) provisions do not apply to employees stationed outside India. The ITAT held that FBT is applicable only when benefits are collectively enjoyed by employees, and personal attribution poses difficulty. Therefore, the Assessing Officer was directed to delete the disallowance of expenses related to the foreign representative office in Dubai, UAE, as they did not fall under the purview of FBT provisions. Case-Laws Income Tax Wed, 09 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169882