https://www.taxtmi.com/caselaws?id=212006 Fringe benefit tax under Chapter XII-H applies only where an employer extends a taxable fringe benefit and its value is quantified in the employee's hands. Where residential quarters are merely rented to employees and the maintenance and repair expenditure is not treated as a fringe benefit for the employee, the charging provision does not operate against the employer. On that reasoning, the Karnataka HC stated that repairs and maintenance expenses for such quarters could not be separately subjected to fringe benefit tax, and the Revenue's appeal was dismissed. en-us Tue, 07 Feb 2012 00:00:00 +0530 Mon, 09 Apr 2012 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212006 Fringe benefit tax under Chapter XII-H applies only where an employer extends a taxable fringe benefit and its value is quantified in the employee's hands. Where residential quarters are merely rented to employees and the maintenance and repair expenditure is not treated as a fringe benefit for the employee, the charging provision does not operate against the employer. On that reasoning, the Karnataka HC stated that repairs and maintenance expenses for such quarters could not be separately subjected to fringe benefit tax, and the Revenue's appeal was dismissed. Case-Laws Income Tax Tue, 07 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212006