00809pab a2200169 454500 180718b2006 xxu||||| |||| 00| 0 eng d Mondal, Gopal Chandra Fringe benefit tax 2006 p.19-22. Jan 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. Fringe benefit tax Taxation Management Accountant 68592 68592 68592 0 0 0 0 IIPA IIPA 2018-07-19 Volume no: 41, Issue no: 1 AR69048 2018-07-19 2018-07-19 AR