Fringe Benefit Tax

Could any one please elaborate what was the Judgement as laid down in R&B falcon Ltd. by Apex Court.

Would transport charges incurred on travel of foreign consultants form outside india to ol rigs be charged under FBT.

If yes under which Sub Section.?

The SC held that it was chargeable under 115WB(1), but as per the discussion in class quantification under this sub section is not possible.So am confused how to deal with this

Please give your views

 A company has taken eight cabs on rent... three is for Directors & others r for commuting staff from their residence to office.. ...

Company bears petrol exp & drivers' salary.

rent paid by the company for the cab for commuting staff is not liable to FBT.

Are petrol exp & drivers' salary liable to FBT??? (under which sub section)

Does Petrol Expenses and drivers' salary reimbursed by the company is liable to FBT even if the Company does not own even a single motor car???

The Company is booking this expenditure under the Head Reimbursement of Motor Vehicle expenditure.

FBT is Leviable only if the employer-employee relationship exists between the person incurring the expense & person getting the benefit. 

Yes, any expeniture either incurred by itself or reimbursed is chargeable to FBT.

telephone allowances (including mobile allowances ) , FBT IS PAYABLE OR NOT

IS THE ASSESSEE DOING EVENT MANAGEMENT BUSINESS, LIKE DJ SHOWS, ALL THE BUSINESS IS CENTERED TOWARDS ENTERTAINMENT, IS HE LIABLE TO PAY FBT ON ALL THE DJING, SOUND ,LIGHT CHARGES, ARTIST CHARGES.?

WHAT IF THE TOUR&TRAVEL, HOTEL EXP. IS INCURRED IN THE ACQUISITION OF NON. DEPRECIABLE ASSET, SAY I WENT USA TO ACQUIRE AN IMMOVABLE PROPERTY THERE, CAN I CAPITALISE THE EXP. & SAVE FBT?