https://www.taxtmi.com/caselaws?id=243055 The Tribunal ruled in favor of the appellant, holding that the expenditure on free transport for airline crew, transport charges for visiting guests, and night dropping of employees did not attract fringe benefit tax. The Tribunal emphasized the absence of an employer-employee relationship in each scenario, as outlined in Circular No. 8 of 2005 by the Central Board of Direct Taxes. Consequently, the expenses were deemed not liable for fringe benefit tax under the relevant sections of the Act. The judgment was delivered on July 19, 2013. en-us Fri, 19 Jul 2013 00:00:00 +0530 Thu, 23 Apr 2015 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243055 The Tribunal ruled in favor of the appellant, holding that the expenditure on free transport for airline crew, transport charges for visiting guests, and night dropping of employees did not attract fringe benefit tax. The Tribunal emphasized the absence of an employer-employee relationship in each scenario, as outlined in Circular No. 8 of 2005 by the Central Board of Direct Taxes. Consequently, the expenses were deemed not liable for fringe benefit tax under the relevant sections of the Act. The judgment was delivered on July 19, 2013. Case-Laws Income Tax Fri, 19 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243055