KANGA & CO.,MUMBAI vs. A.C.I.T. (11)(2), MUMBAI

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ITA 7293/MUM/2011Status: DisposedITAT Mumbai25 May 2016AY 2007-082 pages
AI SummaryAllowed

What did the Tribunal hold?

The tribunal held that an employer-employee relationship is a prerequisite for levying fringe benefit tax. Following the Bombay High Court's decision, the tribunal found no merit in taxing payments made to partners as fringe benefits.

What were the facts?

The assessee, a partnership firm of advocates, was assessed for fringe benefits on conveyance expenses paid to its partners. The assessee argued that fringe benefits tax is only applicable in an employer-employee relationship, which does not exist between a firm and its partners.

What were the issues?

Whether fringe benefit tax can be levied on payments made to partners of a firm, considering the absence of an employer-employee relationship.

Which sections of the Income-tax Act were involved?

Section 115WB

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Income Tax Appellate Tribunal, “A”, BENCH MUMBAI

Before: SHRI R.C.SHARMA, AM & SHRI AMARJIT SINGH, JM

Hearing: 12/05/2016Pronounced: 25/05/2016

O R D E R

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