Dismissing the appeal of the revenue the Court held that since there is no employer -employee relationship between the assessee on one hand and doctors on the other hand  to whom the free samples were provided , the expenditure incurred for the same cannot be construed as fringe benefits to be brought with in the additional tax net by levy of fringe benefit tax .Followed CIT v Tata Consultancy Services Ltd  (2015 ) 374 ITR 112 ( Bom) (HC)    (ITA No . 7899 / Mum/2011 dt 25 -01 2017  (AY. 2006 -07 )

(ITA NO .1961 of 2017 dt 23 -1-2020