Some of the Expenses identified for inclusion under fringe benfits are in no way different from raw materials/stores consumed.These are incurred to ensure smooth passage of materials to Manufacturing locations which are at far flung places. 1Conveaynce tour & travel:to such areas far away from metros keeps the employee and employer at tender hookstill his safe reporting. 2.Cos celebrate national festivals at manufacturing locations 3.Expenses on Hospitality at Manufacturing locations in a country "Mehmaan jo hamara hota hai wo jaan se pyara hota hai" 4.Community welfare measures of Medical camps elder education,Prohibition etc 5.Scholarship to children which would have been actually been paid by Govt. The tax is actually like rewinding the clock for disallowance of genuine business expenditure and may be certain services, if Corporates cut down exps,may have to shut shops.
