https://www.taxtmi.com/caselaws?id=333147 The court set aside the order levying tax on Conveyance Maintenance and Repair Expenditure (CMRE) and uniform allowance, citing that these amounts had already been subjected to Fringe Benefit Tax (FBT) by the employer. The court emphasized the statutory provisions to prevent double taxation and directed the Assessing Officer to revise the assessment in favor of the petitioner, ruling in favor of the petitioner and disposing of the petition accordingly. en-us Tue, 20 Sep 2016 00:00:00 +0530 Tue, 31 Jan 2017 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333147 The court set aside the order levying tax on Conveyance Maintenance and Repair Expenditure (CMRE) and uniform allowance, citing that these amounts had already been subjected to Fringe Benefit Tax (FBT) by the employer. The court emphasized the statutory provisions to prevent double taxation and directed the Assessing Officer to revise the assessment in favor of the petitioner, ruling in favor of the petitioner and disposing of the petition accordingly. Case-Laws Income Tax Tue, 20 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333147