Sec. 115WA of Income Tax Act, 1961 – Fringe Benefits Tax – Revenue filed the appeal against the order of Tribunal of dismissing its appeal, and upholding the orders of CIT(A) in setting aside the action of the AO of making addition to the value of fringe benefit for the purpose of levy of fringe benefit tax. Matter relates to income tax on fringe benefits which was introduced in the Act by way of the Finance Act, 2005 w.e.f. 1.4.2006. Chapter XXII-H of the Act provides for income tax on fringe benefits. Fringe benefit tax has been defined under Section 115W(b) as tax chargeable under Section 115WA. Tribunal recorded as a finding of fact that in the course of its business, assessee distributes free samples to the doctors and others the expenditure for which the assessee claims is not covered within the meaning of sales promotion for the purpose of fringe benefit tax. Tribunal also noted that no case was made out by the Income Tax authorities that the expenditure incurred by the assessee on distribution of free samples to doctors and others involved any employer-employee relationship. High Court dismissed the appeal of the revenue holding that::– Since there was no employer-employee relationship between the assessee on one hand and the doctors on the other hand to whom the free samples were provided, the expenditure incurred for the same cannot be construed as fringe benefits to be brought within the additional tax net by levy of fringe benefit tax – PR. CIT Vs. ARISTO PHARMACEUTICALS P. LTD. [2020] 423 ITR 295 (BOM)