No tax is required to be deducted at source in respect of an expenditure on which assessee has paid FBT:

AO made disallowance in respect of amount reimbursed by the assessee to its employees towards cost of uniform, stitching charges, washing expenses, etc. since no tax was deducted at source. Hon’ble ITAT observed that assessee had paid FBT on the said expenditure. Hence, the same cannot be considered as perquisites in the hands of the employees and are also not taxable in their hands. It was thus held that the assessee is not liable to deduct tax at source and accordingly, the said addition was deleted.

[Oil and natural Gas Corporation Ltd. vs. ACIT (TDS) – ITA Nos.152 to 154/Ahd/2012 and others]