{"id":9415,"date":"2020-02-02T12:52:49","date_gmt":"2020-02-02T12:52:49","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-aristo-pharmaceuticals-p-ltd-bom-hc-ur\/"},"modified":"2021-04-18T08:28:22","modified_gmt":"2021-04-18T02:58:22","slug":"pcit-v-aristo-pharmaceuticals-p-ltd-bom-hc-ur","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-aristo-pharmaceuticals-p-ltd-bom-hc-ur\/","title":{"rendered":"PCIT v . Aristo Pharmaceuticals P.Ltd  (2020)423 ITR 295\/ 187 DTR 388 ( Bom) (HC)"},"content":{"rendered":"<p>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\u00a0 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\u00a0 (2015 ) 374 ITR 112 ( Bom) (HC)\u00a0\u00a0 \u00a0(ITA No . 7899 \/ Mum\/2011 dt 25 -01 2017\u00a0 (AY. 2006 -07 )<\/p>\n<p>(ITA NO .1961 of 2017 dt 23 -1-2020<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115WA:  Fringe benefit tax &#8211; Relationship of employer  and employee  &#8211; Free medical samples distributed to doctors  is in the nature of sales promotion \u2013 Not liable to pay fringe benefit tax .[ S.115WG ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9415","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2rR","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9415","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=9415"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9415\/revisions"}],"predecessor-version":[{"id":17019,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9415\/revisions\/17019"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=9415"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=9415"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=9415"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}