https://www.taxtmi.com/caselaws?id=3878 SC held that the statutory explanation purporting to alter the meaning of "earned in India" cannot be given retrospective effect and Section 115WB must be read in its natural meaning. Transportation costs for moving offshore employees between home country residence and place of work are not automatically liable to Fringe Benefit Tax; the AAR exceeded its limited remit and could not decide factual questions such as regularity or the nature of the expenditures. Whether specific payments attract FBT must be determined by the assessing authority on record materials. Appeal allowed to that extent; no order as to costs. en-us Tue, 06 May 2008 00:00:00 +0530 Tue, 09 Sep 2025 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3878 SC held that the statutory explanation purporting to alter the meaning of "earned in India" cannot be given retrospective effect and Section 115WB must be read in its natural meaning. Transportation costs for moving offshore employees between home country residence and place of work are not automatically liable to Fringe Benefit Tax; the AAR exceeded its limited remit and could not decide factual questions such as regularity or the nature of the expenditures. Whether specific payments attract FBT must be determined by the assessing authority on record materials. Appeal allowed to that extent; no order as to costs. Case-Laws Income Tax Tue, 06 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3878