2013 (2) TMI 717 - AT - Income Tax

Summary

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.