https://www.taxtmi.com/caselaws?id=179590 Section 115WB(2) operates as an independent deeming provision for fringe benefit tax, so proof of a direct employer-employee relationship is not required for its application. The provision applies according to its express heads of expenditure, including specified agent-related outlays. Expenditure on agents' retraining and training, as well as conference-linked items, falls within the taxable framework where covered by the statutory heads. However, claims for sales promotion and agents' sales material may include ordinary business expenses such as brochures, forms, booklets and sales literature, so factual bifurcation is required. Such mixed claims must be verified to segregate taxable fringe benefits from non-taxable business expenditure. en-us Fri, 15 Feb 2013 00:00:00 +0530 Tue, 06 Jun 2017 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179590 Section 115WB(2) operates as an independent deeming provision for fringe benefit tax, so proof of a direct employer-employee relationship is not required for its application. The provision applies according to its express heads of expenditure, including specified agent-related outlays. Expenditure on agents' retraining and training, as well as conference-linked items, falls within the taxable framework where covered by the statutory heads. However, claims for sales promotion and agents' sales material may include ordinary business expenses such as brochures, forms, booklets and sales literature, so factual bifurcation is required. Such mixed claims must be verified to segregate taxable fringe benefits from non-taxable business expenditure. Case-Laws Income Tax Fri, 15 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179590