What a Practical Question is this in income tax?

the suggested answer by institute is attached

 i had not noticed that at all....

I think there was some mistake in the problem

Yes ur right.................there is a mistake regarding FBt............Its not applicable for individual...........

good observation...

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Dear Bonita Pls read the following section: Definition Section Of Employer 115W 115W. In this Chapter, unless the context otherwise requires,— (a) “employer” means,— (i) a company; (ii) a firm; 83[(iii) an association of persons or a body of individuals, whether incorporated or not;] (iv) a local authority; and (v) every artificial juridical person, not falling within any of the preceding sub-clauses: 84[Provided that any person eligible for exemption under clause (23C) of section 10 or registered under section 12AA or a political party registered under section 29A of the Representation of the People Act, 1951 (43 of 1951) shall not be deemed to be an employer for the purposes of this Chapter;]

Originally posted by :Bonita
"	the question is fine  "fringe benefit tax is payable by an employer who is either an individual or a Hindu undivided family engaged in a business or profession; a company; a firm; an association of persons or a body of individuals; a local authority; a sole trader, or an artificial juridical person."	"

Good Presence of Mind yaar.

As the que states that he has incurred the exp. What u can do is assume him as an assessee for FBT. You cant Challange the que.

Hey u have posted this question before..... dont get confused yaar.. they are only testing whether u know its admissibility as an expense....

ICAI claims that only practical q's should be asked in an professional exams but if they ask such questions which are not practical in nature. I don't know to what it amounts to.

The person who set the question should be adjuged guilty of professional misconduct under "other misconduct" for setting careless question and not knowing income tax act properly. What kind of tax audit will that person do?? He will ask his individual client to pay FBT and bring disrespect to ICAI. That paper setter must have done dummy articleship.