Section 17(2(viii) is a residuary clause, enacted to provide flexibility. Since it is enacted as an enabling catch-within-domain provision, the residuary clause is not iron-cast and exacting. A more pragmatic and commonsensical approach can be adopted by locating the prevalent meaning of ‘perquisites’ in common parlance and commercial usage. 15. The expression ‘perquisite’ is well-understood by a common person who is conversant with the subject matter of a taxing statute. New International Webster’s Comprehensive Dictionary defines ‘perquisites’ as any incidental profit from service beyond salary or wages; hence, any privilege or benefit claimed due.12 ‘Fringe benefit’ is defined as any of the various benefits received from an employer apart from salary, such as insurance, pension, vacation, etc. Similarly, Black’s Law Dictionary defines ‘fringe benefit’ as a benefit (other than direct salary or compensation) received by an employee from the employer, such as insurance, a company car,