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, or a tuition allowance.13 The Major Law Lexicon has elaborately defined the words ‘perquisite’ and ‘fringe benefit’.14 16. ‘Perquisites’ has also been interpreted as an expression of common parlance in several decisions of this Court. For example, ‘perquisite’ was interpreted in Arun Kumar v. Union of India15, with respect to Section 17(2) of the Act. The 12 The New International Webster’s Comprehensive Dictionary, p.941. 13 Black’s Law Dictionary, p.188 (10th Edition). 14 Perquisite means something gained by a place or office beyond the regular salary or fee. It is a gain or profit incidentally 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