banner_ad

FBT Attracts or Not

Others 1163 views 6 replies

Hi

Printing of Diary's for Employees & Outsiders for that FBT applicable or not..........

Give if there is any case laws for that...............

Replies (6)

Case of Printing of diaries is covered under 115 WB (2)(D) of the IT act i.e. sales promotion, so the same is liable to FBT

If there is any logo, name, etc. of the company on the diaries then it is not liable to FBT as it becomes advertisement. But if there is no name or logo of the company on the diaries then it is liable to FBT.

The diaries are for the employees or outsiders, it is irrelevant for the purpose of FBT.

FBT applicable u/s 115 WB (2)(D).

agreed

FBT will be applicable under the head sales promotion


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured 02 May 2026
Senior Executive

hitesh chandwani & co

Pune

B.Com

View Details
Company
Featured 29 April 2026
Manager- Finance and Compliance

Naveen Fintech Pvt Ltd

Kolkata

CA Inter

View Details
Company
Featured 14 April 2026
GST CONSULTANT

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 13 April 2026
GST CONSULTANCY

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 28 March 2026
Accountant

Ashok Amol & Associates

New Delhi

B.Com

View Details
Company
Featured 28 March 2026
CA Final

Ashok Amol & Associates

New Delhi

CA Final

View Details
Company
Featured ARTICLESHIP 19 March 2026
Article Assistant

Gupta Sachdeva & Co. Chartered Accountants

New Delhi

CA Final

View Details
Company
Featured 14 March 2026
Associate CA

N N V Satish&co

Hyderabad

CA

View Details