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Fringe Benefit Tax

This query is : Resolved 
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(Querist)
24 November 2008 Whether Recruitment Expenses is liable for Fringe Benefit Tax. Is Insurance premium paid on motor car is liable for FBT.
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CA Pawan Goswami

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CA Pawan Goswami (Expert)
24 November 2008 Recruitment Expenses are not liable to FBT.
Insurance premium paid on Motor Car is liable to FBT as it is deemed to be a part of Repairs & Maintenance of car.
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