https://www.taxtmi.com/caselaws?id=182122 An employer's liability to fringe benefit tax under section 115WA of the Income-tax Act is independent of any liability to income-tax on total income. Section 115WA(1) creates a separate charge on fringe benefits provided or deemed provided by an employer, and section 115WA(2), through its non obstante clause, confirms that the tax remains payable even where no income-tax is otherwise payable on the employer's total income. Reading the provision with the scheme of sections 4, 5(2), 28 and 29, the absence of assessable taxable income does not extinguish the fringe benefit tax charge. The applicant was therefore held liable to pay fringe benefit tax. en-us Fri, 08 Sep 2006 00:00:00 +0530 Tue, 03 May 2016 12:49:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182122 An employer's liability to fringe benefit tax under section 115WA of the Income-tax Act is independent of any liability to income-tax on total income. Section 115WA(1) creates a separate charge on fringe benefits provided or deemed provided by an employer, and section 115WA(2), through its non obstante clause, confirms that the tax remains payable even where no income-tax is otherwise payable on the employer's total income. Reading the provision with the scheme of sections 4, 5(2), 28 and 29, the absence of assessable taxable income does not extinguish the fringe benefit tax charge. The applicant was therefore held liable to pay fringe benefit tax. Case-Laws Income Tax Fri, 08 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182122