FBT on Reimbursement to Consultants

Facts of the case:

Company is paying reimbursement in respect of expenditure incurred, like Petrol Expenses, Travelling expenses, and Lodging and boarding expenses, in India, as well as for Foreign travel (petrol reimbursement ONLY IN INDIA). Th persons who are in receipt of the said reimbursements, are in the nature of Full-Time Consultants to the Company.

Query:

Since an employer-employee relationship does not exist in this case, can any other provisons of FBT be made applicable to the same?

PLEASE REPLY FAST, ITS VERY URGENT.

THANKS IN ADVANCE!!