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of <h1>Appeal allowed on nonchargeability of FBT for AY 2007-08. Matter sent back to AO for review.</h1> The appeal against the orders of CIT(A)-7 Mumbai for AY 2007-08 regarding the nonchargeability of Fringe Benefit Tax (FBT) on various expenses incurred by ... - Issues involved: Appeal against orders of CIT(A)-7 Mumbai for AY 2007-08 regarding nonchargeability of Fringe Benefit Tax (FBT) on various expenses incurred by appellant-companies.Grounds of Appeal:Ground No.I - FBT on Expenditure:- CIT(A) confirmed addition of value of fringe benefit on expenses incurred by appellant on Telephone Expenses, Travel Expenses, Conference & Meeting, and Business Promotion.- Appellant seeks deletion of the addition for calculating FBT.Ground No.II - Mobile Phone Expenses:- CIT(A) confirmed addition of value of fringe benefit on Mobile Phone Expenses.- Appellant requests deletion of the addition for FBT calculation.Ground No.III - Travelling Expenses:- CIT(A) confirmed addition of value of fringe benefit on domestic & foreign traveling expenses.- Appellant prays for deletion of the addition for FBT calculation.Ground No.IV - Conference & Meeting:- CIT(A) confirmed addition of value of fringe benefit on conference and meeting expenses.- Appellant seeks deletion of the addition for FBT calculation.Ground No.V - Business Promotion:- CIT(A) confirmed addition of value of fringe benefit on Business Promotion expenses.- Appellant requests deletion of the addition for FBT calculation.Ground No.VI - Gifts:- CIT(A) confirmed addition of value of fringe benefit on gifts expenses.- Appellant prays for deletion of the addition for FBT calculation.Ground No.VII - Hotel Boarding and Lodging:- CIT(A) confirmed addition of value of fringe benefit on hotel boarding and lodging expenses.- Appellant seeks deletion of the addition for FBT calculation.Additional Details:- AO determined values of FB for various expenses during assessment proceedings.- FAAs upheld AO's additions for AY 2006-07, which are part of current appeals.- AR agreed to send the matter back to AO for fresh adjudication based on previous ITAT order.- ITAT 'A' Bench restored similar issues back to AO for fresh adjudication in previous cases.- Current appeals allowed for statistical purposes, matter restored to AO for further consideration.This summary provides a detailed overview of the issues involved in the legal judgment, the specific grounds of appeal raised by the appellants, and the subsequent actions taken by the ITAT Mumbai.
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