applicabilty of F.B.T on dissallowed expenses?

This query is : Resolved

madhur gupta (Querist)
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14 February 2009 hello friendzzzzz
is f.b.t is levievable on expenses which r disallowed under income tax?or it is paid on oxpenses which we book in our accts book i.e. as per co.law.....
example : there is repairs of motor car n we deducted t.d.s but we didnt pay it so our exp.will be disallowed under i.tax and it will be allowed when we actually pay t.d.s so my quest.is when our liabilty of f.b.t will arise when exp.will be allowed or now?

CA MEENAKSHI MANGLA

CA MEENAKSHI MANGLA (Expert)
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17 February 2009 Any expenditure which is disallowed under sections 37,40,40A,43B shall not be considered for the purpose of fringe Benefit Tax.
Refer :www.fastfacts.co.in
Circular No. 8/2005, dated august 29,2005