00758pab a2200145 454500008004000000100002600040245002300066260000900089300001300098362000800111520043100119650002300550650001300573773002600586180718b2006   xxu||||| |||| 00| 0 eng d  aMondal, Gopal Chandra  aFringe benefit tax  c2006  ap.19-22.  aJan  aThe 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.  aFringe benefit tax  aTaxation  aManagement Accountant