https://www.taxtmi.com/caselaws?id=260632 The tribunal upheld the disallowance of salary paid to family members of the assessee as they were found not to be rendering any services to the company. However, the tribunal directed the deletion of disallowed vehicle expenses on which fringe benefit tax (FBT) had been paid, considering them as business expenses. Additionally, the tribunal confirmed the deletion of additions made under section 145A for unutilized Modvat credits, following a previous decision in the assessee's favor. Consequently, the appeals of the assessee were partially allowed, while those of the revenue were dismissed. en-us Wed, 13 May 2015 00:00:00 +0530 Fri, 19 Jun 2015 06:27:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260632 The tribunal upheld the disallowance of salary paid to family members of the assessee as they were found not to be rendering any services to the company. However, the tribunal directed the deletion of disallowed vehicle expenses on which fringe benefit tax (FBT) had been paid, considering them as business expenses. Additionally, the tribunal confirmed the deletion of additions made under section 145A for unutilized Modvat credits, following a previous decision in the assessee's favor. Consequently, the appeals of the assessee were partially allowed, while those of the revenue were dismissed. Case-Laws Income Tax Wed, 13 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260632