https://www.taxtmi.com/caselaws?id=387033 The tribunal remanded the case back to the Assessing Officer for verification regarding the addition of expenses as Fringe Benefit Tax for supplying electricity at concessional rates to employees. The assessee must provide evidence that the concessional supply of electricity was treated as a perquisite and that due taxes were deducted. Failure to do so may result in the Assessing Officer making the addition as per law. The appeal was allowed for statistical purposes, stressing the importance of proper documentation and compliance with tax laws. en-us Fri, 11 Oct 2019 00:00:00 +0530 Tue, 03 Dec 2019 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387033 The tribunal remanded the case back to the Assessing Officer for verification regarding the addition of expenses as Fringe Benefit Tax for supplying electricity at concessional rates to employees. The assessee must provide evidence that the concessional supply of electricity was treated as a perquisite and that due taxes were deducted. Failure to do so may result in the Assessing Officer making the addition as per law. The appeal was allowed for statistical purposes, stressing the importance of proper documentation and compliance with tax laws. Case-Laws Income Tax Fri, 11 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387033