FBT on exp incurred when no employee engaged

yes...FBT will be payable on travelling exp. In fact FBT is charged not only on exp on employee. There is a deeming prov in IT Act & it covers other exp also.

But their must also exist employer-employee relationship. If no employer-employee relationship exist on the date of incuring expenditure, how can FBT be applicable?

if any expense chargeable under fbt is incurred during the year and an employee is hired even 4 a single day fbt will b payable even if the exp was not incurred while the emp-emp relationship existed

If a person is employed in a company at any point of time during the Financial Year , the company shall be liable to payment of FBT even if the Expenses on which FBT are liable is not incurred in relation to or in connection with the said employee. But if there is no employee employed during the year, the company is not liable for FBT irrespective of the expenses incurred by the company on which FBT is payable.