fbt on jeep
CA. Raviprakash M.S (Chartered Accountant) (154 Points)
03 September 2007
Whether FBT applicable on jeep, sec. 115wb speaks of motor car, whether jeep is treated as motor car
2 Replies
MAHENDRA IYER
(SERVICE)
(315 Points)
Replied 04 September 2007
Motor Car includes Jeeps as held in case of EID Parry (India) Ltd. v. CIT [2000] 243 ITR 116(Mad.). There is no statutory defination for Motor Vehicle for FBT purpose but one can refer to the above case law.
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