https://www.taxtmi.com/caselaws?id=233786 The Tribunal allowed the appeal in favor of the assessee-company, ruling that expenses such as hotel expenses, motor car expenses, and brand subscription fees were not liable to Fringe Benefit Tax (FBT) as they did not directly benefit the employees. The Tribunal emphasized the importance of demonstrating employee benefit for FBT liability, referencing legal precedents supporting their decision. The expenses in question were deemed not to constitute fringe benefits under Section 115WB(1), resulting in the assessee's successful appeal against the FBT assessment. en-us Fri, 09 Nov 2012 00:00:00 +0530 Wed, 15 May 2013 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233786 The Tribunal allowed the appeal in favor of the assessee-company, ruling that expenses such as hotel expenses, motor car expenses, and brand subscription fees were not liable to Fringe Benefit Tax (FBT) as they did not directly benefit the employees. The Tribunal emphasized the importance of demonstrating employee benefit for FBT liability, referencing legal precedents supporting their decision. The expenses in question were deemed not to constitute fringe benefits under Section 115WB(1), resulting in the assessee's successful appeal against the FBT assessment. Case-Laws Income Tax Fri, 09 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233786