FBT not payable on Employee Welfare Expenses

Bilfinger Neo Structo Pvt. Ltd. Vs ACIT (ITAT Ahmedabad) As regards ground relating to Employees Welfare Expenses includible in value of Fringe Benefit Tax, the Ld. AR submitted that the details were properly filed before the Assessing Officer which were never taken into account by the CIT(A) as well as Assessing Officer. Ld. AR further submitted that the margin of expenses are in nature of Hotel Expenses, Advertisement Expenses, Hotel Stay and Food Expenses, Guest House Expenses and the same was given to the Assessing Officer with the documents and hence the same should not have been included...