https://www.taxtmi.com/caselaws?id=329135 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s deletion of additions on account of fringe benefits from sales promotion/lodging expenses, telephone expenses, and gift expenses. The Tribunal emphasized that fringe benefits tax applies only to benefits provided to employees, and the expenses in question were part of the business model, benefiting customers and agents, not employees. en-us Tue, 21 Jun 2016 00:00:00 +0530 Thu, 23 Jun 2016 13:06:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329135 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s deletion of additions on account of fringe benefits from sales promotion/lodging expenses, telephone expenses, and gift expenses. The Tribunal emphasized that fringe benefits tax applies only to benefits provided to employees, and the expenses in question were part of the business model, benefiting customers and agents, not employees. Case-Laws Income Tax Tue, 21 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329135