https://www.taxtmi.com/caselaws?id=259644 Fringe benefit tax under Chapter XII-H applies only to benefits or perquisites provided or deemed to be provided by an employer to employees. A contractual payment made under a brand equity scheme, where the record showed no employer-employee relationship, was therefore not chargeable to fringe benefit tax. The Tribunal's finding on the absence of such a relationship was supported by the evidence and was neither perverse nor contrary to law, so the Revenue's challenge also failed to raise any substantial question of law. en-us Tue, 24 Mar 2015 00:00:00 +0530 Tue, 11 Aug 2015 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259644 Fringe benefit tax under Chapter XII-H applies only to benefits or perquisites provided or deemed to be provided by an employer to employees. A contractual payment made under a brand equity scheme, where the record showed no employer-employee relationship, was therefore not chargeable to fringe benefit tax. The Tribunal's finding on the absence of such a relationship was supported by the evidence and was neither perverse nor contrary to law, so the Revenue's challenge also failed to raise any substantial question of law. Case-Laws Income Tax Tue, 24 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259644