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INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI STATEMENT SHOWING THE LIST OF SPECIAL BENCH CASES PENDING AS ON 16.10.2013.
November, 01st 2013
                              INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI

                  STATEMENT SHOWING THE LIST OF SPECIAL BENCH CASES PENDING AS ON 16.10.2013.

Sr.        Appeal No.          Name of the          To whom assigned the                  Points involved               Remark
No                              Assessee                Special Bench
      MUMBAI BENCHES

1.    ITA   No.   5568   & DHL      Operations 1.     Hon'ble          Vice-   "Whether, or not, on the facts and in Fixed       on
      5569/M/1995        & B.V. Netherlands           President( MZ)           the circumstances of the case and on a 06.01.2014
      6448/M/1994                              2.     Shri.P.M.Jagtap, A.M.    proper interpretation of Art. 5.5 and
      A.Y. 1991-92 to 1993-                    3.     Shri.B.Ramakotaiah,      Art. 5.6 of the DTA (with Netherlands)
      94                                              A.M.                     and having regard to its activities, it
                                                                               can be said that Airfreight Ltd. was the
                                                                               agent of the assessee so that it can be
                                                                               held that the assessee had a PE in
                                                                               India? And if the answer is in the
                                                                               affirmative, whether or not the income
                                                                               from inbound shipments can be treated
                                                                               as attributable to the PE?"



2.    ITA 5996/M/93        GTC Industries Ltd. 1.     Vice President(MZ)                                              Fixed      on
      ITA 1055/M/94                            2.     Shri P.M.Jagtap, AM.                                            22.10.13
      ITA 1056/M/94                            3.     Shri Vijay Pal Rao,
                                                      J.M.




                                                                                                                          1
     DELHI BENCHES
1.   ITA                No. M/s C.L.C. & Sons 1.     Hon'ble     President,"Whether, on the facts and circumstances          Fixed after the
     1976/Del/2006          Pvt. Ltd.                I.T.A.T.              of the case, assessee is entitled to claim        disposal     of
                                              2.     Hon'ble               depreciation on the value of all intangible
                                                                       Vice-                                                 Hon'ble High
                                                     President (Zonal)     assets falling in the category of "any other      Court in the
                                                                           business or commercial rights", without           case of CLC
                                                3.   Shri. Rajpal Yadav,
                                                                           coherence of such rights with the distinct        Global     Ltd.
                                                     JM.
                                                                           genusis/ category if intangible assets like       which         is
                                                                           know how, patents, copyrights, trade              pending before
                                                                           marks, licences and franchises as defined         Hon'ble High
                                                                           U/s 32(1) (II) of the I.T. Act."                  Court.
2.   ITA  No.   1999     & M/s         National 1.   Shri.G.D.Agarwal,VP   "Whether on the facts and circumstances of        Blocked for 6th
     2000/Del/2008         Agricultural Co-op.       (DZ).                 the case, where claim of damages and              Months from
                           Mkt. Federation of 2.     Shri. Rajpal Yadav, interest thereon is deputed by the assessee         01.07.2013
                           India, New Delhi.    3.   J.M.                  in the court of law, deduction can be
                                                                           allowed for the interest claimed on such
                                                     Shri.I.C.Sudhir,JM
                                                                           damages      while      computing     business
                                                                           income."
3.   ITA                    M/s Suraj Overseas 1.    Shri U.B.S Bedi, J.M. "Whether on the facts and in the                  Fixed on 7th &
     No.3827/Del/2009       (Pvt.)Ltd.         2.    Shri S.V.Meharotra, circumstances          of     the    case,    the   8th Nov., 2013
     A.Y.2006-07                                     A.M.                  Commissioner     of Income   Tax(Appeals) erred
                                                3.   Shri D.K.Srivastava, in Law in holding that profit aggregating to
                                                                           Rs. 2,51,50,313/-earned by the appellant
                                                     J.M.
                                                                           from sale of shares and securities held
                                                                           under discretionary portfolio management
                                                                           scheme was assessable under the head
                                                                           `business income', as opposed to capital
                                                                           gains returned by the appellant?"
4.   ITA                No. Shri Tejinder singh 1.   Vice President, (DZ)      "Whether      on    the    facts    and Blocked for 06
     163/ASR/2003           (HUF)               2.   Shri    S.V.Mehrotra,     circumstances      of     the     case, months from
     A.Y.1998-99                                     A.M.                      consideration claimed to have been 08.07.2013
                                                3.   Shri R.P. Tolani,J.M.     received on account of sale of jewellery
                                                4.   Shri B.C.Meena, A.M.      etc. relating to the disclosures made
                                                5.   Shri R.P.Yadav, J.M.      under VDI Scheme, 1997, can be
                                                                               considered to be the income of the
                                                                               assessee from undisclosed sources
                                                                               under any of the provisions of Income-
                                                                               tax Act, 1961?"
      


                                                                                                                     2
     KOLKATTA
     BENCHES
1.   ITA    Nos.1548  & M/s.                   1.   Hon'ble     President,   1. "Whether, on the facts and in the Adjourned
     1549/Kol/2009       Instrumentarium            I.T.A.T.                 circumstances of the case, no arm's length Sine-die.
     A.Y.2003-04 & 2004- Corporation Ltd.      2.   Hon'ble V.P. (KZ)        rate of interest was required to be charged
     05                                        3.   Shri Mahavir Singh,      on the loan granted by the non-resident
                                                                             assessee-company to its wholly owned
                                                    J.M.
                                                                             subsidiary Indian company M/s Datex
                                                                             Ohmeda(Indian) Pvt. Ltd.(Datex)?"
                                                                             2. "Whether, in the given facts and
                                                                             circumstances of the case, CBDT Circular
                                                                             No. 14 of 2001 [252 ITR (St.) 104] and
                                                                             Taxation Ruling TR 2007/1 issued by
                                                                             Australian Taxation Office are relevant in
                                                                             the context of Transfer Pricing Regulations
                                                                             of India, in particular to the case of the
                                                                             assessee?
                                                                             3. "Whether, setting off of loss with future
                                                                             profits and not assessing the interest
                                                                             income in the hands of the assessee on
                                                                             arm's length price will cause real loss to the
                                                                             Govt. exchequer?"
     CHENNAI BENCHES
1.   Int.   T.A.  101    & M/s         Bharat 1.    Hon'ble          Vice-   "Whether, the amount collected from the Adjourned
     161/Mds/2003          Overseas Bank Ltd.,      President (CZ)           borrowers to meet the interest tax liability Sine die
     A.Y. 1999-2000        Chennai             2.   Shri. N.S.Saini,A.M.     could be taxed as interest under the
     A.Y.2000-2001                             3.   Smt.P.Madhavi Devi,      Interest-Tax Act, 1974?"
                                                    J.M.
     AHMEDABAD
     BENCHES
1.   ITA 2170/Ahd/2005      M/s Nanubhai    D. 1.   Hon'ble     President,   "Whether, Shri Deepak R. Shah, advocate Adjourned
                            Desai, Surat            I.T.A.T.                 and ex-Accountant Member of the Income Sine die
                                               2.   Hon'ble          Vice-   Tax Appellate Tribunal, is debarred from
                                                    President (AZ)           practicing before the Income Tax Appellate
                                                                             Tribunal in view of the insertion of Rule 13
                                               3.   Shri.R.S.Syal,A.M.
                                                                             E in the Income Tax Appellate Tribunal
                                                                             Members (Recruitment and Conditions of
                                                                             Service) Rules,1963?"
                                                                                                                            3
2.   ITA 1952/AHD/2012     Shri Himanshu V. 1.        Hon'ble         Vice-   "Whether deduction u/s 80-IA (4)(ii), which Fixed on
                           Shah, Ahmedabad.           President,(AZ).         is available to BASIC Telecom Services 22/11/2013
                                            2.        Shri.S.V.Mehrotra,      Providers is also available to Franchisee of
                                                      A.M.                    such Basic Service Providers also, which is
                                                                              only putting EPEX system with out creating
                                                 3.   Shri.M.K.Shrawat,
                                                                              infrastructure in the field of Telecom?"
                                                      J.M.
3.   ITA Nos.2668,2669 & The People's Co-op. 1.        Hon'ble        Vice-1."Whether the assessee being a Co-              Adjourned
     2670/Ahd/2012     & Credit Society Ltd.,         President(AZ).       operative Credit Society, in view of its         Sine die
     C.O.Nos.10,      11, Deesa.              2.      Shri. M. K. Shrawat, function in providing credit facilities to its
     12/Ahd/2012                                      J.M.                 members, is into the business of banking
                                                                           and is it not being impeded or hit by the
                                              3.      Shri.      A.      M.
                                                                           provisions of section 80P(4) of I.T. Act,
                                                      Alankamony, A.M.
                                                                           1961? Further, in view of section 5 of
                                                                           Banking Regulation Act, 1949 and section
                                                                           2 of NABARD Act, 1981, whether this Co-
                                                                           operative Credit Society is carrying on the
                                                                           Banking Bank?" Business, and for all
                                                                           practical purposed acting like a Co-
                                                                           operative
                                                                           2. "Whether a Co-operative Credit Society
                                                                           being providing credit facility to its
                                                                           members can be held as banking function,
                                                                           so as to deny the benefit of Section
                                                                           80P(2)(a)(i) by invoking the provisions of
                                                                           section 80P(4)?"
4.   ITA No. 1973/Ahd/12   Alkaben B.     Patel, 1.   Shri G.C.Gupta,Vice- "Whether for the purpose of section 54EC         Fixed     on
                           Ahmedabad                  President(AZ).       of the I.T.Act, 1961,          the period of     30.12.2013
                                                 2.   Shri Mukul Shrawat,  investment     of   six  months    should be
                                                      J.M.                 reckoned   after  the date of transfer or from
                                                                           the end of the month in which transfer of
                                                 3.   Shri         A.Mohan
                                                                           capital asset took place?"
                                                      Alankamony,A.M.
     HYDERABAD
     BENCHES
1.   ITA No. 18/H/2012     M/s          Jagathi 1.    Shri R.S. Syal, AM.   Entire appeal                                   Adjourned
                           Publication      Pvt. 2.   Shri P.M. Jagtap, AM.                                                 Sine die
                           Ltd., Hyderabad.      3.   Shri N.V. Vasudevan,
                                                      JM.

                                                                                                                               4
                        INCOME TAX APPELLATE TRIBUNAL,MUMBAI BENCHES,MUMBAI.

               LIST OF SPECIAL BENCH CASES HEARD AND PENDING FOR ORDERS AS ON 16.10.2013





Sr.   Appeal No.        Name of the     To whom assigned the          Points involved      Remark
No                       Assessee           Special Bench
         Nil               Nil                   Nil                         Nil               Nil




                                                                                           5

 
 
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