https://www.taxtmi.com/caselaws?id=260703 Fringe Benefit Tax under Chapter XII-H applies only where an employer incurs expenditure and confers a personal benefit on an employee; absent an employer-employee relationship, the statutory basis for FBT fails. On the facts stated, the assessee had no employees and its consultants were not employees, so the expenditure remained a business expense and FBT could not be invoked. The same view had been taken in the assessee's favour in an earlier year, and that approach was followed for the year in question. en-us Fri, 31 May 2013 00:00:00 +0530 Sat, 20 Jun 2015 17:05:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260703 Fringe Benefit Tax under Chapter XII-H applies only where an employer incurs expenditure and confers a personal benefit on an employee; absent an employer-employee relationship, the statutory basis for FBT fails. On the facts stated, the assessee had no employees and its consultants were not employees, so the expenditure remained a business expense and FBT could not be invoked. The same view had been taken in the assessee's favour in an earlier year, and that approach was followed for the year in question. Case-Laws Income Tax Fri, 31 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260703