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In-house training and loan repayments not subject to fringe benefit tax u/s 115WB(2)(H).

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....FBT - Deemed expenditure chargeable to fringe benefit tax u/s 115WB(2)(H) - there was no fringe benefit in in-house training expenditure - repayment of loan obtained for purchase of acquisition of assets cannot be brought within the purview of fringe benefit tax - HC....

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