https://www.taxtmi.com/caselaws?id=219515 Fringe benefit tax under Chapter XII-H applies only to benefits provided or deemed to be provided by an employer to employees, and the statutory fiction cannot be extended beyond that scope. Expenditure on freebies supplied to customers, free product samples, and celebrity endorsement for advertisement was treated as sales-related or promotional spending outside section 115WB(2)(D), not as fringe benefits. The Tribunal also held that CBDT Circular No. 8/2005 could not override the express language of the Act. The additions made on these items were deleted and the assessee's appeals succeeded on the merits. en-us Thu, 19 Jul 2012 00:00:00 +0530 Thu, 08 Nov 2012 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219515 Fringe benefit tax under Chapter XII-H applies only to benefits provided or deemed to be provided by an employer to employees, and the statutory fiction cannot be extended beyond that scope. Expenditure on freebies supplied to customers, free product samples, and celebrity endorsement for advertisement was treated as sales-related or promotional spending outside section 115WB(2)(D), not as fringe benefits. The Tribunal also held that CBDT Circular No. 8/2005 could not override the express language of the Act. The additions made on these items were deleted and the assessee's appeals succeeded on the merits. Case-Laws Income Tax Thu, 19 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219515