https://www.taxtmi.com/caselaws?id=261007 Fringe Benefit Tax could not be levied where the impugned expenditure on conveyance, tours, welfare, entertainment and club-related items was not shown to arise from an employer-employee relationship. The Tribunal followed its earlier coordinate Bench ruling for prior years, which had held that Chapter XII-H applies only when an employer incurs expenditure and passes a personal benefit to employees. As no material change in facts was shown for the year under review, and the Revenue did not dislodge the earlier view, the FBT addition was held unsustainable and the assessee succeeded on this issue. en-us Fri, 10 Apr 2015 00:00:00 +0530 Sat, 20 Jun 2015 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261007 Fringe Benefit Tax could not be levied where the impugned expenditure on conveyance, tours, welfare, entertainment and club-related items was not shown to arise from an employer-employee relationship. The Tribunal followed its earlier coordinate Bench ruling for prior years, which had held that Chapter XII-H applies only when an employer incurs expenditure and passes a personal benefit to employees. As no material change in facts was shown for the year under review, and the Revenue did not dislodge the earlier view, the FBT addition was held unsustainable and the assessee succeeded on this issue. Case-Laws Income Tax Fri, 10 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261007