9911796707
TMI Blog2014 (1) TMI 1270X X X X Extracts X X X X X X X X Extracts X X X X ..... liable for fringe benefit tax under section 115WB(2)(D) of the Act. Also the visiting guests cannot be treated as employees of the assessee and the complimentary pick-up and dropping charges incurred on account of visiting guests also do not fall under the purview of the fringe benefit tax under section 115WB(2)(B) of the Act - In respect of the night dropping of the employees the shift ends in the early morning at 1.30 am, the same being on account of pick-up and drop of the employees from their residence to the place of work and returning them to their residence is not liable to be treated as fringe benefit also in view of the Circular issued by the Central Board of Direct Taxes in Circular No.8 of 2005 dated August 29, 2005 – Decided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ground was not considered by the Commissioner of Income-tax (Appeals). 4. For that the appellant craves leave to add, alter and or prefer additional ground and to submit relevant papers at the time of hearing of appeal." In regard to grounds Nos. 1 and 2, it was submitted by the learned authorised representative that the expenditure incurred on account of free transport towards pick-up and drop to the airport of the airline crew members was not liable for fringe benefit tax as the airline crew were not employees of the assessee. It was also submitted that the transport charges on account of visiting guests also was not liable to fringe benefit tax as the guests are not employees of the assessee. It was the submission that fringe benefi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee in respect of grounds Nos. 1 and 2 it is noticed that the airline crew members for whom the airport pick-up and drop has been incurred are not employees of the assessee, consequently the said expenditure cannot be treated as liable for fringe benefit tax under section 115WB(2)(D) of the Act. Similarly the visiting guests cannot be treated as employees of the assessee and the complimentary pick-up and dropping charges incurred on account of visiting guests also do not fall under the purview of the fringe benefit tax under section 115WB(2)(B) of the Act. In respect of the night dropping of the employees the shift ends in the early morning at 1.30 am, the same being on account of pick-up and drop of the employees from their residence to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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