https://www.taxtmi.com/caselaws?id=399118 The court ruled in favor of the assessee, determining that expenses incurred towards visa charges were for business purposes and not subject to fringe benefit tax. The court upheld the decisions of the lower authorities, emphasizing that the charges were statutory obligations and did not constitute personal benefits to employees. The revenue's appeal was dismissed as the court found no merit in their argument that the expenses should be subject to fringe benefit tax under Section 115WB(2) of the Income Tax Act. en-us Wed, 16 Sep 2020 00:00:00 +0530 Sat, 03 Oct 2020 15:27:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399118 The court ruled in favor of the assessee, determining that expenses incurred towards visa charges were for business purposes and not subject to fringe benefit tax. The court upheld the decisions of the lower authorities, emphasizing that the charges were statutory obligations and did not constitute personal benefits to employees. The revenue's appeal was dismissed as the court found no merit in their argument that the expenses should be subject to fringe benefit tax under Section 115WB(2) of the Income Tax Act. Case-Laws Income Tax Wed, 16 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399118