https://www.taxtmi.com/caselaws?id=235776 Fringe benefit tax applies only where expenditure confers a direct or indirect benefit on employees and an employer-employee nexus exists. Guest house maintenance, including incidental running and food costs, falls within the relevant clause only to the extent the facility is used by employees, so employee and non-employee use must be apportioned. Hotel expenses during travel and motor car expenses were treated as business outgoings not giving rise to a taxable employee benefit, while club expenses were regarded as expenditure on club facilities and therefore within the fringe benefit tax charge. The provision was applied by focusing on employee benefit rather than mere business purpose. en-us Fri, 31 May 2013 00:00:00 +0530 Sat, 03 Aug 2013 08:10:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235776 Fringe benefit tax applies only where expenditure confers a direct or indirect benefit on employees and an employer-employee nexus exists. Guest house maintenance, including incidental running and food costs, falls within the relevant clause only to the extent the facility is used by employees, so employee and non-employee use must be apportioned. Hotel expenses during travel and motor car expenses were treated as business outgoings not giving rise to a taxable employee benefit, while club expenses were regarded as expenditure on club facilities and therefore within the fringe benefit tax charge. The provision was applied by focusing on employee benefit rather than mere business purpose. Case-Laws Income Tax Fri, 31 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235776