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2008 (5) TMI 2 - SC - Income Tax
FBT - Whether transportation cost incurred by the petitioner in providing transportation facility for movement of offshore employees from their residence in home country to the place of work and back is liable to Fringe Benefit Tax - held that the company is liable to pay fringe benefit tax - the provisions of FBT are not restricted to the persons resident in India - Further the apex court has defined the relation between sub-sections (1), (2) and (3) of section 115WB