2015 (6) TMI 628

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....: This is an appeal filed by the assessee, arising from an order of the CIT(A), Gandhinagar dated 18.03.2010, and the substantive grounds are ground no.2 and 3 reproduced below: "2. The CIT(A) has erred in confirming and justifying the action of the AO & holding that appellant has liable to payment of Fringe Benefit Tax under provisions of chapter XII-H of the Act even after observing that in f....

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....s placed on record, wherein for A.Y.2006-2007, while deciding the assessee's appeal i.e. Joshi Technologies International Inc., in ITA No.906/Ahd/2010 order dated 1.5.2013, it was concluded as under: "6.8. So the FBT is eligible only in a case where expenditure is incurred by the employer ostensibly for the purpose of business but includes partially a benefit of a personal nature passed on to th....