Free Samples to Doctors Not Subject to Fringe Benefit Tax Due to Lack of Employer-Employee Relationship.

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....Fringe Benefit Tax - Since there was no employer-employee relationship between the assessee on one hand and the doctors on the other hand to whom the free samples were provided, the expenditure incurred for the same cannot be construed as fringe benefits to be brought within the additional tax net by levy of fringe benefit tax....