TDS not to be be deducted on expenditure on which assessee has paid FBT

“During the period, when FBT was applicable, appellant considered reimbursements to employees under holiday home scheme to be liable to FBT under section 11 5WB(2)(G), i.e. expenditure for use of hotel, boarding and lodging facilities. During the FBT regime, expenditure borne or reimbursed by employer on traveling, accommodation and other items for holiday availed of by employee or any member of his family was prescribed as a fringe benefit for the purpose of section 1 7(2)(vi) by Rule 3(7)(ii), only in respect of those employers, who were not liable

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