https://www.taxtmi.com/caselaws?id=785789 Fringe benefit treatment does not extend to advertising, publicity and sales promotion expenses paid to third parties because such payments are not consideration for employment; therefore these expenses cannot be treated as fringe benefits and are excluded under the proviso covering advertising, business conventions, sponsorships, publications and distribution of samples. The factual finding that payments were made to outsiders for promotional articles and marketing services supports this legal position, and established precedent treating the provision as a deeming rule confined to payments to employees reinforces that outcome, resulting in allowance of the appeal. en-us Tue, 27 Jan 2026 00:00:00 +0530 Sat, 31 Jan 2026 08:55:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785789 Fringe benefit treatment does not extend to advertising, publicity and sales promotion expenses paid to third parties because such payments are not consideration for employment; therefore these expenses cannot be treated as fringe benefits and are excluded under the proviso covering advertising, business conventions, sponsorships, publications and distribution of samples. The factual finding that payments were made to outsiders for promotional articles and marketing services supports this legal position, and established precedent treating the provision as a deeming rule confined to payments to employees reinforces that outcome, resulting in allowance of the appeal. Case-Laws Income Tax Tue, 27 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785789