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For FBT Purpose Travelling Includes Mobile Refelling or not

This query is : Resolved 

10 December 2008 Dear All Experts

Pl Help me on concept of FBT

whether Travelling inclues a mobile refilling, should it be taken under travelling or in Telephone exp of company?
(as 5% or 20% bifurcation to company for the respective head)


I will b very thankful if i have it on a recommended site link or any softcopy for the same.

Thanking u very much in advance !!

13 December 2008 it is telephone exp. & not travelling exp.
& accordingly 20% rate is applicable for valuation.



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