https://www.taxtmi.com/caselaws?id=234128 Fringe benefit tax applies only to benefits provided or deemed to be provided by an employer to employees. The Tribunal treated the retainership arrangements as contracts for services, noting that the individuals were paid on a retainership basis, received no employee benefits, and were taxed as contractual or professional recipients rather than salary earners. On that factual basis, it rejected any presumed or de facto employment relationship and held that business expenditure alone did not create employer-employee status. Fringe benefit tax was therefore not leviable, and the additions were deleted. en-us Wed, 01 May 2013 00:00:00 +0530 Fri, 24 Apr 2015 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234128 Fringe benefit tax applies only to benefits provided or deemed to be provided by an employer to employees. The Tribunal treated the retainership arrangements as contracts for services, noting that the individuals were paid on a retainership basis, received no employee benefits, and were taxed as contractual or professional recipients rather than salary earners. On that factual basis, it rejected any presumed or de facto employment relationship and held that business expenditure alone did not create employer-employee status. Fringe benefit tax was therefore not leviable, and the additions were deleted. Case-Laws Income Tax Wed, 01 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234128