made from employment. P. Ramanatha Aiyar The Major Law Lexicon, Vol. 5, p. 5059-5069 (4th Edition). Fringe benefit is a term embracing a variety of employees’ benefits, paid by the employers and supplementing the workers’ basic wage or salary. P. Ramanatha Aiyarm The Major Law Lexicon, Vol. 3 (4th Edition). 15 (2007) 1 SCC 732. Civil Appeal No. 7708 of 2014 & Ors. Page 9 of 17Court referenced its dictionary meanings and held that ‘perquisites’ were a privilege, gain or profit incidental to employment and in addition to regular salary or wages. This decision refers to the observations of the House of Lords in Owen v. Pook16, where the House observed that ‘perquisite’ has a known normal meaning, namely, a personal advantage. However, the perquisites do not mean the mere reimbursement of a necessary disbursement. Reference was also made to Rendell v. Went17, wherein the House held that ‘perquisite’ would include any benefit or advantage, having a monetary value, which a holder of an