https://www.taxtmi.com/caselaws?id=248007 Fringe Benefit Tax may not apply to promotional items supplied with product purchases where their cost is embedded in the sales consideration and the arrangement operates as a commercial discount or rebate rather than a separate sales-promotion freebie. A fresh tax claim cannot be entertained by the Assessing Officer without a revised return, but that restriction does not limit the Tribunal's appellate powers. Where the character and allowability of the expenditure require factual verification, the Tribunal may examine the claim and remit it for de novo consideration after hearing the taxpayer. The procedural rejection remains valid at the assessment stage, while the substantive claim is restored for merits-based verification. en-us Thu, 17 Apr 2014 00:00:00 +0530 Sat, 17 May 2014 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248007 Fringe Benefit Tax may not apply to promotional items supplied with product purchases where their cost is embedded in the sales consideration and the arrangement operates as a commercial discount or rebate rather than a separate sales-promotion freebie. A fresh tax claim cannot be entertained by the Assessing Officer without a revised return, but that restriction does not limit the Tribunal's appellate powers. Where the character and allowability of the expenditure require factual verification, the Tribunal may examine the claim and remit it for de novo consideration after hearing the taxpayer. The procedural rejection remains valid at the assessment stage, while the substantive claim is restored for merits-based verification. Case-Laws Income Tax Thu, 17 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248007