https://www.taxtmi.com/caselaws?id=391542 Fringe benefit tax under Chapter XXII-H of the Income-tax Act applies only where fringe benefits are provided or deemed to be provided by an employer to employees. Free samples distributed by a pharmaceutical company to doctors and others did not satisfy that foundational employer-employee nexus, so the expenditure could not be brought within the levy. The revenue failed to establish taxability on that basis, and the earlier view relied on the same principle. The free samples were therefore not liable to fringe benefit tax. en-us Thu, 23 Jan 2020 00:00:00 +0530 Mon, 27 Jul 2020 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391542 Fringe benefit tax under Chapter XXII-H of the Income-tax Act applies only where fringe benefits are provided or deemed to be provided by an employer to employees. Free samples distributed by a pharmaceutical company to doctors and others did not satisfy that foundational employer-employee nexus, so the expenditure could not be brought within the levy. The revenue failed to establish taxability on that basis, and the earlier view relied on the same principle. The free samples were therefore not liable to fringe benefit tax. Case-Laws Income Tax Thu, 23 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391542