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meritous award on completion of 10 years is liable to fbt?

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(Querist)
13 March 2009 whether meritous award for the completion of 10 years given to the employees liable to fbt ,
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CA Ashutosh Kumar Mishra

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CA Ashutosh Kumar Mishra (Expert)
13 March 2009 no, FBT is not liable due to 10 years given to the employees. the award is paying for service no free. so FBT is not liable.
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