if a firm has incurred telephone expenses then whether the firm is liable to pay FBT or not ? If yes who is the employer and who is the employee ? (for example an article assistant works in a partnership firm and does his articleship in that firm and that firm incurrs telephone expenses then in the above case who is the employer and who is the employee) ?
2. If the firm has incurred only the rental and no additional benefits were derived from that whether the firm is liable to pay FBT or not? (For example suppose in the firm they have BSNL telephone line and the scheme which they have is 200 rental and 175 calls free . then additional rates are applicable as their plan . In the period no outgoing call was made and the bill shows an outstanding of Rs. 200/- only whether the firm is liable to pay tax or not in the above case....)?
CAclubindia
