2013 (1) TMI 781

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....d:- 16-1-2013<br>ITA Nos.7271 to 7274, 7334 & 7335, 4232 & 8313/M/2011 - -<br>Income Tax<br>SHRI D. MANMOHAN, VP AND SHRI N.K. BILLAIYA, AM For the Appellant: Shri PrasadLanke & Shri Chetan Kakka For the Respondent: Shri Manoj Kumar O R D E R PER BENCH: All these appeals are preferred by the assessees against separate orders of the Ld. CIT(A) for the relevant assessment years mentioned herein....

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.... a deeming provision where certain expenditures incurred by the employee, fringe benefit are deemed to have been provided by the employer to his employee. In our opinion, sub-section (2) of section 115WB which defines "fringe benefit" under Chapter-XII-H, control sub-section (2) and any expenditure incurred by an employer in the course of his business or profession, which is not a consideration fo....

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....re to be excluded as they are not payments to clubs. With these observations, we restore the issue back to the file of AO for adjudication afresh." &nbsp; 4. The Ld. Counsel for the assessee further drew our attention to the order of the Tribunal in ITA No. 5251/M/2010 and pointed out that the Tribunal has followed the decision in ITA No. 63/M/10. Facts and issues being identical, the Ld. Counsel....