Held that Fringe benefit tax paid abroad cannot be brought within the purview of s. 40(a) (ic) as it is not a FBT under chapter XII-H and, therefore, the amount of the FBT paid in Australia is eligible for deduction. Followed Reliance Infrastructure Ltd. v. CIT (2017) 390 ITR 271 (Bom)(HC). (AY. 2013-14)
Capgemini Technology Services India Ltd. v. Dy. CIT (2022) 220 TTJ 409 (Pune) (Trib)
S. 40(a)(ic) : Amounts not deductible-Fringe benefit tax-Paid aboard-FBT paid in Australia is eligible for deduction. [S. 37(1)]