https://www.taxtmi.com/caselaws?id=369916 The Tribunal upheld the deletion of additions to Fringe Benefits on account of medical reimbursement expenses, maintenance expenses of the township, and medical expenses for treatment in hospitals for multiple assessment years. Additionally, penalties imposed under section 271(1)(d) of the Income-tax Act for failure to provide details were deleted, citing lack of sustainable grounds. The decision emphasized that these expenses were taxable in the hands of employees and not subject to Fringe Benefit Tax, ultimately ruling in favor of the assessee and dismissing the Revenue's appeals. en-us Fri, 02 Nov 2018 00:00:00 +0530 Fri, 21 Dec 2018 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369916 The Tribunal upheld the deletion of additions to Fringe Benefits on account of medical reimbursement expenses, maintenance expenses of the township, and medical expenses for treatment in hospitals for multiple assessment years. Additionally, penalties imposed under section 271(1)(d) of the Income-tax Act for failure to provide details were deleted, citing lack of sustainable grounds. The decision emphasized that these expenses were taxable in the hands of employees and not subject to Fringe Benefit Tax, ultimately ruling in favor of the assessee and dismissing the Revenue's appeals. Case-Laws Income Tax Fri, 02 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369916