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INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI STATEMENT SHOWING THE LIST OF SPECIAL BENCH CASES PENDING AS ON 06.11.2012.
December, 04th 2012
                              INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI

                   STATEMENT SHOWING THE LIST OF SPECIAL BENCH CASES PENDING AS ON 06.11.2012.

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-President    "Whether, or not, on the facts and in Fixed        on
      5569/M/1995        & B.V. Netherlands       ( MZ)                     the circumstances of the case and on a 29.04.2013.
      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 Nos.             M/s.       Clifford 1. Hon'ble      President,   1. "Whether, the substitution of the Fixed        on
      5034/M/2004          Chance LLP             I.T.A.T.                  Explanation to Section 9 by the Finance 28.01.2013
      5035/M/2004                              2. Hon'ble Vice-President    Act, 2010 with retrospective effect from
      2060/M/2008                                 (MZ)                      01.06.1976 changes the position of law
      2061/M/2008                              3. Shri.P.M.Jagtap,A.M.      as far as the assessee is concerned, by
      3021/M/2005                                                           making the ratio of the judgment of the
      7095/M/2004                                                           Hon'ble Bombay High Court in the
      C.O.                                                                  assessee's own case for the assessment
      41-44/M/2008                                                          year 1986-87 inapplicable to the
      A.Y.                                                                  assessment years now in appeal?"
      1998-1999 to                                                          2. "Whether on a true and correct
      2003-2004                                                             interpretation of the term "directly or
                                                                            indirectly attributable to the permanent
                                                                            establishment" in Article 7(1) of the
                                                                            India ­ UKDTAA, it is correct in law to
                                                                                                                       1
                                                                              hold that the consideration attributable
                                                                              to the services rendered in the state of
                                                                              residences is taxable in the source
                                                                              state?"




3.   ITA 5996/M/93         GTC Industries Ltd.   1. Vice President(MZ)                                                    Fixed      on
     ITA 1055/M/94                               2. Shri R.S.Syal,AM.                                                     17.12.12
     ITA 1056/M/94                               3. Shri                 B.
                                                    Ramakotaiah,A.M.

     DELHI BENCHES

1.   ITA               No. M/s C.L.C. & Sons 1. Hon'ble     President,        "Whether,       on      the  facts   and    Fixed    after
     1976/Del/2006         Pvt. Ltd.            I.T.A.T.                      circumstances of the case, assessee is      the disposal
                                             2. Hon'ble Vice-President        entitled to claim depreciation on the       of    Hon'ble
                                                (Zonal)                       value of all intangible assets falling in   High    Court
                                             3. Shri. Rajpal Yadav,           the category of "any other business or      in the case of
                                                JM.                           commercial rights", without coherence       CLC Global
                                                                              of such rights with the distinct genusis/   Ltd. which is
                                                                              category if intangible assets like know     pending
                                                                              how, patents, copyrights, trade marks,      before
                                                                              licences and franchises as defined U/s      Hon'ble High
                                                                              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 Adjourned
     2000/Del/2008        Agricultural Co-op.     (DZ).                       circumstances of the case, where claim Sine die
                          Mkt. Federation of 2. Shri.Rajpal       Yadav,      of damages and interest thereon is
                          India, New Delhi        J.M.                        deputed by the assessee in the court of
                                               3 Shri.I.C.Sudhir,JM           law, deduction can be allowed for the
                                                                              interest claimed on such damages while
                                                                              computing business income."




                                                                                                                             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                                          Shri Mahavir Singh,        on the loan granted by the non-resident
                                              3. J.M.                       assessee-company to its wholly owned
                                                                            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-President      "Whether, the amount collected from Adjourned
     161/Mds/2003         Overseas Bank Ltd.,    (CZ)                       the borrowers to meet the interest tax Sine die
     A.Y. 1999-2000       Chennai             2. Shri. N.S.Saini,A.M.       liability could be taxed as interest
     A.Y.2000-2001                            3. Smt.P.Madhavidevi,         under the Interest-Tax Act, 1974?"
                                                 J.M.







                                                                                                                         3
     AHMEDABAD
     BENCHES
1.   ITA No. 36/Ahd/2004, Gujarat       Gas 1. Hon'ble Vice-President        "Whether, on the facts and in        the Fixed   on
     ITA No. 48/Ahd/2004, Financial Services    (AZ)                         circumstances of the case, the assessee 03/12/2012
     A.Y. 1999-2000, ITA Ltd., Ahmedabad.    2. Shri.D.K. Tyagi, J.M.        company is a financial company under
     No.     35/Ahd/2005,                    3. Shri.A.K.Garodia, A.M.       the Interest tax Act,1974 liable to tax
     A.Y. 2001-02 & ITA                                                      there under and if yes, then which
     No. 1095/Ahd/2006,                                                      portion of the income/receipts of the
     A.Y. 2002-03, ITA No.                                                   assessee company can be considered
     515/Ahd/2005, A.Y.                                                      `chargeable Interest' under Interest Tax
     2001-02.                                                                Act, 1974."


2.   ITA 2170/Ahd/2005    M/s Nanubhai     D. 1. Hon'ble      President,     "Whether,     Shri   Deepak  R.Shah, Fixed    on
                          Desai, Surat           I.T.A.T.                    advocate and ex-Accountant Member of 28/12/12
                                              2. Hon'ble Vice-President      the Income Tax Appellate Tribunal, is
                                                 (AZ)                        debarred from practicing before the
                                              3. Shri.R.S.Syal,A.M.          Income Tax Appellate Tribunal in view
                                                                             of the insertion of Rule 13 E in the
                                                                             Income      Tax    Appellate Tribunal
                                                                             Members (Recruitment and Conditions
                                                                             of Service) Rules,1963?"
     BANGALORE BENCH
1.   ITA 248/Bang/2010    M/s. Biocon Limited   1. Hon'ble      President,   "Whether,  discount   on issue of Fixed on 3rd
     A.Y.2004-05                                   I.T.A.T.                  Employee Stock Options is allowable as &    4th
     ITA 368/Bang/2010                          2. Shri. R.S.Syal,A.M.       deduction in computing the income December-
     A.Y.2003-04                                3. Shri. N.V.Vasudevan,      under the head profits and gains of 2012
     ITA 369/Bang/2010                             J.M.                      business?"
     A.Y.2004-05
     ITA 370/Bang/2010
     A.Y.2005-06
     ITA 371/Bang/2010
     A.Y.2006-07
     ITA 1206/Bang/2010
     A.Y.2007-08

                                                                                                                      4
                           INCOME TAX APPELLATE TRIBUNAL,MUMBAI BENCHES,MUMBAI.

                  LIST OF SPECIAL BENCH CASES HEARD AND PENDING FOR ORDERS AS ON 06.11.2012

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

1.    RAJKOT BENCH

      ITA 397/Raj/2009    Saffire Garments   1. Shri.G.C.Gupta,            1. "Whether, this Tribunal can condone Heard   on
                                                Hon'ble           Vice-    the delay or extend the time limit for 10/09/2012
                                                President(AZ)              furnishing the return of income
                                             2. Shri.D.K.Tyagi, J.M.       u/s.139 (1) for the purpose of claiming
                                                                           deduction u/s.10A?
                                             3     Shri.A.K.Garodia,A.M.    2. "Whether, the Proviso to section
                                                                           10A(1A) which requires the assessee to
                                                                           furnish the return of income on or
                                                                           before the due date specified under
                                                                           section (1) of section 139 is mandatory
                                                                           or directory?"
      NEW DELHI
      BENCHES

1.    ITA 5890/Del/2010   M/s. IHG IT Services 1. Hon'ble                  Whether prior to insertion of second Heard         on
      A.Y.2006-07         Pvt. Ltd.               President,I.T.A.T.       proviso to Section 92C(2), the benefit of 27.07.2012
                                               2. Hon'ble Zonal Vice-      5% tolerance margin as prescribed
                                                  President                under proviso to Section 92C(2) of the
                                               3. Shri.Rajpal              IT Act, 1961 for the purposes of
                                                  Yadav,J.M.               determining the arm's length price of
                                                                           an     international    transaction    is
                                                                           allowable as a standard deduction in
                                                                           all vases, or is allowable only if the
                                                                           difference is less than 5%."



                                                                                                                     5
     NEW DELHI BENCHES
2.   ITA No.5140/Delhi/11 M/s. L.G.Electronics 1. Shri.     G.D.Agarwal,       1. "Whether, on the facts and in Heard on
                          India    (P)    Ltd.,    VP(DZ).                  circumstances of the case, the 08.11.2012
                          Gurgaon.              2. Shri R.S.Syal, A.M.      Assessing Officer was justified in
                                                3. Shri     Hari       Om   making transfer pricing adjustment in
                                                   Maratha, J.M.            prelation to advertisement, marketing
                                                                            and sales promotion expenses incurred
                                                                            by the assessee ?
                                                                               2. "Whether the Assessing Officer
                                                                            was Justified in holding that the
                                                                            assessee should have earned a mark
                                                                            up from the Associated Enterprise in
                                                                            respepct of AMP expenses alleged to
                                                                            have been incurred for and on behalf of
                                                                            the AE?"




                                                                                                               6
 
 
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