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Income Tax - Highlights / Catch Notes

Home Highlights June 2013 Year 2013 This

Levy of FBT towards Tata brand equity contribution - ...


Fringe Benefit Tax Not Applicable: No Employer/Employee Relationship in Tata Brand Equity Contribution Case.

June 24, 2013

Case Laws     Income Tax     AT

Levy of FBT towards Tata brand equity contribution - employer/employee relationship is a pre-requisite for the levy of fringe benefit tax. Thus no such thing present on the facts of the present case. - AT

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