Whether FBT will be payable on expenditure on internet connection ( say by DATA card) given on Laptops of employees under Clause 115WB (2)(J) of the Income Tax Act?
How this expenses will fall under telephone expenses. There is nothing given regarding this in the same clause or circular issued by CBDT. It says use of telephone......here we are using Data Card or say Internet
10 August 2007
In Act word used "Telephone " suppose in the Broad band connection for internet it can argue that it can be used for telephone purpose also then it will cover under FBT because FBT always chargable on presumptive basis. Here onus on tax payer to prove it about non taxability.
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