| 000 -LEADER |
|---|
| fixed length control field |
00809pab a2200169 454500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
180718b2006 xxu||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Mondal, Gopal Chandra |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Fringe benefit tax |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Date of publication, distribution, etc. |
2006 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
p.19-22. |
| 362 ## - DATES OF PUBLICATION AND/OR SEQUENTIAL DESIGNATION |
|---|
| Dates of publication and/or sequential designation |
Jan |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
The rationale for levying a Fringe Benefit Tax on the employer lies in the inherent difficulty in isolating the `personal element' where there is collective enjoyment of such benefits and attributing the same directly to the employee. This is so especially where the expenditure incurred by the employer is ostensibly for purposes of the business but includes, in partial measure, a benefit of a personal nature. - Reproduced. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Fringe benefit tax |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Taxation |
| 773 ## - HOST ITEM ENTRY |
|---|
| Main entry heading |
Management Accountant |
| 909 ## - |
|---|
| -- |
68592 |
