https://www.taxtmi.com/caselaws?id=407039 The Tribunal upheld the addition of fringe benefit tax on electricity consumption expenditure for providing electricity to residential quarters of employees, dismissing the appeals. The Tribunal determined that the National Coal Workers Agreement did not constitute a statutory obligation overriding the Income Tax Act, and thus, the electricity provided was considered a fringe benefit taxable in the hands of the assessee. The decision emphasized that the provision of electricity did not mitigate occupational hazards as claimed and was not mandated by law. en-us Fri, 23 Apr 2021 00:00:00 +0530 Thu, 29 Apr 2021 10:24:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407039 The Tribunal upheld the addition of fringe benefit tax on electricity consumption expenditure for providing electricity to residential quarters of employees, dismissing the appeals. The Tribunal determined that the National Coal Workers Agreement did not constitute a statutory obligation overriding the Income Tax Act, and thus, the electricity provided was considered a fringe benefit taxable in the hands of the assessee. The decision emphasized that the provision of electricity did not mitigate occupational hazards as claimed and was not mandated by law. Case-Laws Income Tax Fri, 23 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407039