Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

FBT - the airline crew members for whom the airport pick-up and ...


Airport Crew Transport Not Subject to Fringe Benefit Tax: Section 115WB(2)(D) Excludes Non-Employee Expenses.

January 25, 2014

Case Laws     Income Tax     AT

FBT - the airline crew members for whom the airport pick-up and drop has been incurred are not employees of the assessee, the expenditure cannot be treated as liable for fringe benefit tax u/s 115WB(2)(D) - AT

View Source

 


 

You may also like:

  1. Fringe Benefit Tax (“FBT”) - business promotion expenses treated as fringe benefit accorded by the assessee to its employees - the expenses are incurred by field staff...

  2. The case revolves around determining whether an employee qualifies as a "workman" u/s 2(s) of the Industrial Disputes Act, 1947, which would entitle them to certain...

  3. FBT - Deemed expenditure chargeable to fringe benefit tax u/s 115WB(2)(H) - there was no fringe benefit in in-house training expenditure - repayment of loan obtained for...

  4. 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...

  5. The High Court held that the products Para Cumidine (ITC HS Code 2921 49 20) and Diaminostilbene 2, 2-disulphonic acid (DASDA) (ITC HS Code 2921 59 40) were part of...

  6. Supply or not - canteen and transport facilities provided to employees - amount deducted from the salaries of its employees - The Provision of Services of transports and...

  7. Exemption from Service tax - Repair of bridges, tunnels, dams, airports, railways and transport

  8. Section 10(10AA) of the Income Tax Act provides tax exemption for leave encashment upon retirement for Central/State government employees and employees other than...

  9. Tax paid by the employer on the salary/remuneration of the employee - Section 17(2) - such payment was to be excluded from the income of the employees - AT

  10. Fringe benefit tax on expenditure - FBT - Expenditure has been incurred for business necessity and not for providing any domestic benefit or amenity to the employee. The...

  11. The Appellate Tribunal interpreted the term "business of construction" u/s 115WE(3) r.w.s 115WG to determine fringe benefit tax value. The issue was whether ship...

  12. Salary income - Taxability of "fringe benefits" or "amenities" provided to employees - Validity of Section 17(2)(viii) and Rule 3(7)(i) - benefit enjoyed by bank...

  13. Refund of accumulated CENVAT credit - export of service - travel benefits to extend to employees on vacation such as leave or home travel concession are only excluded...

  14. Levy of additional income tax called “fringe benefit tax” (“FBT”) on fringe benefits provided or deemed to have been provided by an employer to his employees, in...

  15. Commercial or industrial construction service - air catering unit constructed at the airport can be considered as part of airport and excluded - stay granted - AT

 

Quick Updates:Latest Updates