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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>Fringe Benefit Tax introduced; employers liable on specified benefits with presumptive valuation and quarterly advance payments.</h1> Fringe Benefit Tax is an employer levy on the aggregate value of fringe benefits provided or deemed provided to employees, determined by actual amounts for superannuation and ticket costs and by specified percentages of enumerated expense heads under a presumptive valuation method; taxable employers include companies, firms, AOPs, local authorities and other juridical persons, with procedural obligations for quarterly advance payments, filing of a return, assessment, reassessment and application of general tax procedures.

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