https://www.taxtmi.com/caselaws?id=176941 The Tribunal allowed the appeals filed by the assessees for statistical purposes, remanding the issues of the levy of Fringe Benefit tax on various items of expenditure back to the AO for fresh adjudication based on previous Tribunal decisions. The Tribunal emphasized that expenditures to be considered "fringe benefits" must be in the nature of consideration for employment, directing the AO to consider the nature of expenditure on conference, meetings, and club membership fee in accordance with previous interpretations provided by the Tribunal in similar cases. en-us Wed, 16 Jan 2013 00:00:00 +0530 Fri, 09 Jun 2017 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176941 The Tribunal allowed the appeals filed by the assessees for statistical purposes, remanding the issues of the levy of Fringe Benefit tax on various items of expenditure back to the AO for fresh adjudication based on previous Tribunal decisions. The Tribunal emphasized that expenditures to be considered "fringe benefits" must be in the nature of consideration for employment, directing the AO to consider the nature of expenditure on conference, meetings, and club membership fee in accordance with previous interpretations provided by the Tribunal in similar cases. Case-Laws Income Tax Wed, 16 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176941