https://www.taxtmi.com/caselaws?id=382100 Uniforms supplied to hotel staff were examined for fringe benefit treatment under section 115WB(2)(E) of the Income-tax Act. The text states that uniforms worn only during duty hours, not available for personal use, and maintained by the employer as a condition of employment may fall outside fringe benefit expenditure where incurred to meet a statutory obligation under standing orders, consistent with CBDT Circular No. 8/2005. However, because the relevant standing orders were not fully verified on the record, the factual basis required further examination by the Assessing Officer, and the disallowance was not finally sustained. en-us Fri, 21 Jun 2019 00:00:00 +0530 Wed, 26 Jun 2019 06:30:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382100 Uniforms supplied to hotel staff were examined for fringe benefit treatment under section 115WB(2)(E) of the Income-tax Act. The text states that uniforms worn only during duty hours, not available for personal use, and maintained by the employer as a condition of employment may fall outside fringe benefit expenditure where incurred to meet a statutory obligation under standing orders, consistent with CBDT Circular No. 8/2005. However, because the relevant standing orders were not fully verified on the record, the factual basis required further examination by the Assessing Officer, and the disallowance was not finally sustained. Case-Laws Income Tax Fri, 21 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382100