https://www.taxtmi.com/caselaws?id=210632 The Tribunal ruled in favor of the appellant, holding that the payments made to approved hospitals and reimbursements do not attract fringe benefits tax. The Tribunal emphasized that these payments are exempt perquisites under Section 17(2) and should not be included in the value of fringe benefits under Section 115WB. The decision aligns with the precedent set in Vijaya Bank v. Jt. CIT, establishing that such payments are not subject to fringe benefits tax. en-us Fri, 07 Oct 2011 00:00:00 +0530 Wed, 28 Dec 2011 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210632 The Tribunal ruled in favor of the appellant, holding that the payments made to approved hospitals and reimbursements do not attract fringe benefits tax. The Tribunal emphasized that these payments are exempt perquisites under Section 17(2) and should not be included in the value of fringe benefits under Section 115WB. The decision aligns with the precedent set in Vijaya Bank v. Jt. CIT, establishing that such payments are not subject to fringe benefits tax. Case-Laws Income Tax Fri, 07 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210632