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          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.

          <h1>Recovery of fringe benefit tax permits employers to vary allotment agreements to recoup tax liability from employees.</h1> Employers may lawfully vary agreements or schemes for allotment or transfer of specified securities or sweat equity shares so as to recover from the employee the fringe benefit tax to the extent the employer is liable, in relation to the value of fringe benefits as determined under the relevant valuation provision, for allotments or transfers made on or after 1 April 2007.

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