https://www.taxtmi.com/caselaws?id=463333 Employee welfare expenditure incurred under the National Coal Wage Agreement, including sports and recreation facilities, was treated as arising from a binding statutory obligation and therefore not as a taxable fringe benefit. The Court noted that the other categories of welfare expenditure had already been accepted in the assessee's earlier appeal on the same basis. On that footing, the explanation to Section 115WB(2)(E) of the Income-tax Act, 1961 was not accepted as a reason to disturb the Tribunal's view, and the claim was upheld. en-us Wed, 06 Jan 2021 00:00:00 +0530 Mon, 25 Aug 2025 19:30:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463333 Employee welfare expenditure incurred under the National Coal Wage Agreement, including sports and recreation facilities, was treated as arising from a binding statutory obligation and therefore not as a taxable fringe benefit. The Court noted that the other categories of welfare expenditure had already been accepted in the assessee's earlier appeal on the same basis. On that footing, the explanation to Section 115WB(2)(E) of the Income-tax Act, 1961 was not accepted as a reason to disturb the Tribunal's view, and the claim was upheld. Case-Laws Income Tax Wed, 06 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463333