https://www.taxtmi.com/caselaws?id=170249 The Tribunal dismissed all appeals by the Revenue, upholding the Commissioner of Income-tax (Appeals)'s decisions. It ruled that reimbursements of medical expenses up to Rs. 15,000, sales promotion expenses benefiting customers, and expenses for trainees' education and scholarships do not attract fringe benefits tax (FBT) as they do not provide collective enjoyment to employees. The Tribunal emphasized the consistency of its previous rulings and held that the Revenue's pending appeals against these decisions were insufficient to change the established legal position. en-us Tue, 30 Sep 2014 00:00:00 +0530 Mon, 23 Feb 2015 14:18:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170249 The Tribunal dismissed all appeals by the Revenue, upholding the Commissioner of Income-tax (Appeals)'s decisions. It ruled that reimbursements of medical expenses up to Rs. 15,000, sales promotion expenses benefiting customers, and expenses for trainees' education and scholarships do not attract fringe benefits tax (FBT) as they do not provide collective enjoyment to employees. The Tribunal emphasized the consistency of its previous rulings and held that the Revenue's pending appeals against these decisions were insufficient to change the established legal position. Case-Laws Income Tax Tue, 30 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170249