https://www.taxtmi.com/caselaws?id=31171 Fringe benefits tax is a self-contained levy under Chapter XII-H of the Income-tax Act and is charged in addition to income-tax. Liability does not depend on the employer having taxable income in India; section 115WB deems specified employee-related expenditure and welfare benefits to be fringe benefits. On that basis, fringe benefits provided to employees working in liaison offices in India can attract FBT even where the foreign employer has no income accruing or arising in India. The ruling confirms that the levy attaches to the provision or deemed provision of fringe benefits, not to the existence of taxable income. en-us Fri, 17 Oct 2008 00:00:00 +0530 Wed, 10 Dec 2008 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31171 Fringe benefits tax is a self-contained levy under Chapter XII-H of the Income-tax Act and is charged in addition to income-tax. Liability does not depend on the employer having taxable income in India; section 115WB deems specified employee-related expenditure and welfare benefits to be fringe benefits. On that basis, fringe benefits provided to employees working in liaison offices in India can attract FBT even where the foreign employer has no income accruing or arising in India. The ruling confirms that the levy attaches to the provision or deemed provision of fringe benefits, not to the existence of taxable income. Case-Laws Income Tax Fri, 17 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31171