Food to employees in office or factory does not form part of fringe benefit

Auckland International Ltd. Vs. C.I.T. (ITAT Kolkata) As far as the sum of Rs. 49,01,555/- which was the expenditure on account of food to workers is concerned, the assessee pointed out that under the provisions of section 1 15WB(2)(B)(i) any expenditure on, or payment for, food or beverages provided by the employer to his employees in office or factory shall not be included as fringe The assessee explained the reasons why food and beverages were provided to the workers. The Assessee pointed out that due to exodus of the large number of skilled and semi-skilled workmen to other state and numbe...