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TMI Blog2013 (8) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... yees. The assessee succeeds partly, and the matter will travel to the AO to allow the assessee an opportunity to furnish the relevant details. Expenditure on hotel during travel, and motor car expenses, which are claimed by the assessee to have been incurred for the purpose of its business, leading to no benefit to the concerned employees. As evident, the same stand covered by the various decisions Tata Motors Ltd. [2013 (5) TMI 372 - ITAT MUMBAI], Tata Asset Management [2012 (6) TMI 137 - ITAT MUMBAI], Toyota Kirloskar Motor Pvt. Ltd [2012 (6) TMI 484 - ITAT, Bangalore] therefore, the same are not liable for the charge of FBT. Club expenses - Held that:- The assessee's only claim is that the club expenditure is incurred for the purpo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... two succeeding years, i.e., A.Y. 2007-08 and 2008-09, as also in other cases, including in the case of group concerns. The Finance Minister's speech in the Lok Sabha at the time of introduction of the relevant provisions of the Chapter XII-H, as well as the Memorandum explaining the provisions of Finance Bill, 2005 (relevant extracts), have also been placed at pages 1-2 of the paper-book. The matter, therefore, may be considered as squarely covered. The ld. DR, on the other hand, would, while relying on the relevant provisions of the law, fairly conceded that the interpretation as placed by the tribunal on the relevant provisions of law would be required to be adopted in view of a consistent stand in the matter by the tribunal. 3. We have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yees, so that where there is no scope for the same, FBT could not be levied; the deeming provision of section 115WB(2) has to be strictly construed, and cannot extend to cases where there is no scope of provision of any benefit to the employees; c) where the benefits are provided directly by the employer to his employee, the same would continue to be taxed in the hands of the employee as perquisite u/s. 17(2). It is only in cases where the benefits are collectively enjoyed by the employees, or otherwise create problems of attribution (as well as valuation of the corresponding benefit in the hands of the individual employees), that the provisions of Chapter XII-H would apply. We are in respectful agreement with the said understanding and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was reimbursement of medical expenses, which were found as liable to be assessed u/s.17, being fully attributable to the concerned employee/s. 3.3 We have already noted our respectful agreement with the ratio of the foregoing decisions, which we have taken pains to enlist at para 3.1 of this order. We may now examine the expenses under reference in light thereof, each of which stand agitated by the assessee per a separate ground. The first expenditure is on the maintenance of guest house at Rs.2.77 lakhs. The Revenue considers the same as covered by 115WB(2)(K), which reads as under:- "(K) maintenance of any accommodation in the nature of guest house other than accommodation used for training purposes;" The said expenditure is firstl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iture can be said to have been incurred by it for the benefit of its employees. The assessee succeeds partly, and the matter will travel to the Assessing Officer to allow the assessee an opportunity to furnish the relevant details. 3.4 The third and the fourth grounds are in respect of expenditure on hotel during travel, and motor car expenses, which are claimed by the assessee to have been incurred for the purpose of its business, leading to no benefit to the concerned employees. As evident, the same stand covered by the various decisions (supra) and, therefore, the same are not liable for the charge of FBT. 3.5 The fourth and the final expenditure (per ground no.5) is in respect of club expenses, at Rs.3.89 lakhs, which in view of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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