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.
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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?"
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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?"
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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.
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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
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