Refund entitlement for fringe benefits consolidated to a single employer where benefit value is included under another employer's account. If the value of fringe benefits provided or deemed to have been provided by one employer is included under any provision of Chapter XII-H in the value of fringe benefits of another employer, only the latter employer is entitled to claim a refund in respect of such fringe benefits.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund entitlement for fringe benefits consolidated to a single employer where benefit value is included under another employer's account.
If the value of fringe benefits provided or deemed to have been provided by one employer is included under any provision of Chapter XII-H in the value of fringe benefits of another employer, only the latter employer is entitled to claim a refund in respect of such fringe benefits.
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