2014 (1) TMI 1270

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....mmissioner of Income-tax (Appeals)-VIII, Kolkata, in Appeal No. 123/CIT(A)-VIII/Kol/2011-12, dated July 31, 2012 for the assessment year 2009-10. Shri T. K. S. Biswas, FCA represented on behalf of the assessee and Shri D. Mukhopadhyay, senior Departmental representative, represented on behalf of the Revenue. The assessee has raised the following grounds : "1. Whether, on the facts and in ....

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....wards night dropping of employees as attracting fringe benefit tax which ground raised as additional ground was not considered by the Commissioner of Income-tax (Appeals). 4. For that the appellant craves leave to add, alter and or prefer additional ground and to submit relevant papers at the time of hearing of appeal." In regard to grounds Nos. 1 and 2, it was submitted by the learned autho....

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....005] 277 ITR (St.) 20. It was the submission that as there was no employer and employee relationship in respect of airline crew and the guests, liability of fringe benefit tax was not applicable. In regard to ground No. 3, it was submitted that the employees shift ends at 1.30 am and the expenditure incurred towards the night dropping of the employees was not liable for fringe benefit tax, in so f....

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....ticed that the airline crew members for whom the airport pick-up and drop has been incurred are not employees of the assessee, consequently the said expenditure cannot be treated as liable for fringe benefit tax under section 115WB(2)(D) of the Act. Similarly the visiting guests cannot be treated as employees of the assessee and the complimentary pick-up and dropping charges incurred on account of....