9911796707
TMI Blog2012 (4) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst the order dated 31.05.2011 at Annexure-C passed by the Income Tax Appellate Tribunal "B" Bench, Bangalore, in Appeal No. 983/Bang./2010. 2. Assessment year is 2008 and the assessee is a State Corporation. 3. The Revenue raised the following substantial questions of few for examination in this appeal on the premise that the Tribunal has decided such questions erroneously etc., 1.&nb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 2005, with effect from 1.04.2006. Charging Section is Section 115WA, fringe benefit tax is defined in Section 115WB(1)(a) and valuation is indicated in Section 115WC. 5. There is an obligation on the part of the employer to file returns of fringe benefit tax in terms of Section 115WD. 6. The dispute basically one relating to levy of fringe benefit tax on the assessee in respect of value or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r XII-H, there is no fringe benefit to that effect and therefore, the employer was not liable to pay fringe benefit tax. The Tribunal opined that the building being in the ownership of the employer - assessee, it was their responsibility to maintain the same or at any rate, it was part of its business activity and therefore, was not liable to be tax under Chapter XII-B of the Act. 9. We find that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epair of accommodation rented to the employee by the employer, does not arise.
11. In our considered view, the charging Section itself is not attracted to the situation of this nature, as nothing is quantified as fringe benefit enjoyed by an employee and it was extended by the employer. Therefore, we dismiss this appeal without disturbing the order passed by the Tribunal. X X X X Extracts X X X X X X X X Extracts X X X X
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