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INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI STATEMENT SHOWING THE LIST OF SPECIAL BENCH CASES PENDING AS ON
March, 21st 2013
                              INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI

                  STATEMENT SHOWING THE LIST OF SPECIAL BENCH CASES PENDING AS ON 06.02.2013.

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-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 07.03.2013
      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
                                                                                                                       1
                                                                           establishment" in Article 7(1) of the
                                                                           India ­ UKDTAA, it is correct in law to
                                                                           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.                                                 22.03.13
     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                                                                   on the loan granted by the non-resident
                                              3. Shri Mahavir Singh, 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-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 08/03/2013
     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 01/03/13
                                              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 7th
     A.Y.2004-05                                   I.T.A.T.                  Employee Stock Options is allowable as & 8th March
     ITA 368/Bang/2010                          2. Shri. R.S.Syal, A.M.      deduction in computing the income 2013
     A.Y.2003-04                                3. Shri. N.V.Vasudevan,      under the head profits and gains of
     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 06.02.2013

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

1.    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?"




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