https://www.taxtmi.com/caselaws?id=208812 The court ruled in favor of the appellant, a car dealer, in a case concerning the liability of Fringe Benefit Tax (FBT) on free car accessories provided to customers. The court held that the accessories provided were not subject to FBT as they were not deemed to be fringe benefits provided to employees. Additionally, the court determined that the free car accessories should be classified as part of the sales package and not as sales promotion expenses, therefore exempting the appellant from FBT liability on these accessories. en-us Tue, 24 Jan 2012 00:00:00 +0530 Mon, 05 Mar 2012 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208812 The court ruled in favor of the appellant, a car dealer, in a case concerning the liability of Fringe Benefit Tax (FBT) on free car accessories provided to customers. The court held that the accessories provided were not subject to FBT as they were not deemed to be fringe benefits provided to employees. Additionally, the court determined that the free car accessories should be classified as part of the sales package and not as sales promotion expenses, therefore exempting the appellant from FBT liability on these accessories. Case-Laws Income Tax Tue, 24 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208812