000			00809pab a2200169 454500
008			180718b2006 xxu||||| |||| 00| 0 eng d
100			_aMondal, Gopal Chandra
245			_aFringe benefit tax
260			_c2006
300			_ap.19-22.
362			_aJan
520			_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.
650			_aFringe benefit tax
650			_aTaxation
773			_aManagement Accountant
909			_a68592
999			_c68592 _d68592