https://www.taxtmi.com/caselaws?id=330012 The Tribunal upheld that expenses for motor cars used exclusively for business, not by employees, were not subject to fringe benefit tax. The revenue's appeal was dismissed as fringe benefit tax applies to benefits collectively enjoyed by employees, which was not the case for the expenses in question. en-us Fri, 08 Jul 2016 00:00:00 +0530 Fri, 15 Jul 2016 11:53:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330012 The Tribunal upheld that expenses for motor cars used exclusively for business, not by employees, were not subject to fringe benefit tax. The revenue's appeal was dismissed as fringe benefit tax applies to benefits collectively enjoyed by employees, which was not the case for the expenses in question. Case-Laws Income Tax Fri, 08 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330012