Appeal allowed on nonchargeability of FBT for AY 2007-08. Matter sent back to AO for review.

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 appellant-companies was allowed for statistical purposes. The matter was restored to the Assessing Officer (AO) for further consideration. The ITAT 'A' Bench had previously restored similar issues back to the AO for fresh adjudication in previous cases, and the current appeals followed a similar course of action.

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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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