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    <title>Liability of fbt</title>
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    <description>Fringe Benefit Tax liability attaches to employer reimbursements for food or beverages taken outside the workplace, whereas food or refreshments directly procured and supplied by the employer inside the office do not attract FBT; the distinction rests on whether the benefit is a direct supply or a reimbursement, as clarified in the relevant CBDT FAQ and circular.</description>
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      <description>Fringe Benefit Tax liability attaches to employer reimbursements for food or beverages taken outside the workplace, whereas food or refreshments directly procured and supplied by the employer inside the office do not attract FBT; the distinction rests on whether the benefit is a direct supply or a reimbursement, as clarified in the relevant CBDT FAQ and circular.</description>
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