https://www.taxtmi.com/caselaws?id=194940 The Court upheld the Tribunal's decision to grant relief on certain expenses for Fringe Benefit Tax, allowing claims not previously made before the Assessing Officer. The Court dismissed the Revenue's contention, stating the claim was not new and could be raised in appeal. Additionally, the Court upheld the Tribunal's decision on expenses incurred for non-employees and gifts to non-employees, finding no reason to dispute the Tribunal's findings. The Court also supported the Tribunal's classification of certain expenses as capital expenditure, based on a CBDT Circular. Other questions were admitted for further consideration. en-us Tue, 02 Feb 2016 00:00:00 +0530 Sat, 07 Oct 2017 11:37:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194940 The Court upheld the Tribunal's decision to grant relief on certain expenses for Fringe Benefit Tax, allowing claims not previously made before the Assessing Officer. The Court dismissed the Revenue's contention, stating the claim was not new and could be raised in appeal. Additionally, the Court upheld the Tribunal's decision on expenses incurred for non-employees and gifts to non-employees, finding no reason to dispute the Tribunal's findings. The Court also supported the Tribunal's classification of certain expenses as capital expenditure, based on a CBDT Circular. Other questions were admitted for further consideration. Case-Laws Income Tax Tue, 02 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194940