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    <description>Fringe benefits declared at nil were held taxable under Chapter XII-H where the audit report disclosed fringe benefits and the assessee failed to show that the relevant expenditure fell outside the scope of fringe benefit taxation. The Tribunal noted that the issue was already covered against the assessee by an earlier decision and upheld the lower authorities&#039; finding that fringe benefit tax was payable, rejecting the challenge.</description>
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      <description>Fringe benefits declared at nil were held taxable under Chapter XII-H where the audit report disclosed fringe benefits and the assessee failed to show that the relevant expenditure fell outside the scope of fringe benefit taxation. The Tribunal noted that the issue was already covered against the assessee by an earlier decision and upheld the lower authorities&#039; finding that fringe benefit tax was payable, rejecting the challenge.</description>
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