Tax on Mobile Reimbusement

Hi

Can Telephone/ Mobile Reimburement given as part of the Salary by any type of Industry? Is it required to justify that this reimbursement is given as part of the business need?  I know that FBT is applicable to these type of reimbursement but still can it be given as part of the CTC? Can ITO question if given as part of CTC by taking a stand that is avoidance of tax under Salary? Please comment