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INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI STATEMENT SHOWING THE LIST OF SPECIAL BENCH CASES PENDING AS ON 06.04.2012.
April, 24th 2012
                            INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI
                   STATEMENT SHOWING THE LIST OF SPECIAL BENCH CASES PENDING AS ON 06.04.2012.

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   13.06.2012.
      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           No. Tandon Information 1. Hon'ble       President,     "Whether, or not, on the facts and in      Fixed before
      6591/Mum/2007     Solutions Pvt. Ltd.    I.T.A.T                     the circumstances, deduction u/s 10 A      Division
      A.Y.2003-04                           2. Shri.B.R.Mittal,J.M.        is to be allowed without setting off of    Bench     on
                                            3. Shri.R.S.Syal, A.M.         brought forward losses of earlier year"?   07.06.2012
                                            4. Shri.I.C.Sudhir, J.M.                                                  for
                                            5. Shri.J.S.Reddy,A.M.                                                    withdrawal




                                                                                                                        1
3.   ITA No.           M/s. Allcargo Global 1. Hon'ble      President,1. "Whether, on the facts and in law,      Fixed      on
     5059,   5018   to Logistics Ltd.          I.T.A.T                the scope of assessment u/s 153 A          07.05.2012
     5022/M/2010                            2. Shri.D.K.Agarwal,J.M.  encompasses additions, not based on
                                            3. Shri.K.G.Bansal, A.M.  any incriminating material         found
                                                                      during the course of search?"
                                                                      2. "Whether, on the facts and in the
                                                                      circumstances of the case, the ld.CIT
                                                                      (Appeals) was justified in upholding the
                                                                      disallowance of deduction u/s.80IA (4)
                                                                      of the Act, on merits"?
4.   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    15.05.2012
     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
                                                                      hold that the consideration attributable
                                                                      to the services rendered in the state of
                                                                      residences is taxable in the source
                                                                      state?"




                                                                                                                   2
5.   ITA 521/Mum/2008    Kotak     Mahindra 1. Hon'ble                  "Whether the provisions of section 74 Fixed         on
                         Capital   Company     President,I.T.A.T.       which deal with carry forward and set 09.05.2012
                         ltd.               2. Shri.P.M.Jagtap,A.M.     off of lossess under the head "capital
                                            3. Shri.N.V.Vasudevan,      gains" as amended by Finance Act,2002
                                               J.M.                     will apply only to the unabsorbed
                                                                        capital loss for the assessment year
                                                                        2003-04 and onwards or will also apply
                                                                        to the unabsorbed capital lossess
                                                                        relating to the assessment years prior to
                                                                        the assessment year 2003-04."
6.   ITA 5996/Mum/1993   GTC Industries Ltd.   1. Hon'ble         Vice-                                           Fixed     on
     ITA 1055/Mum/1994                            President(MZ)                                                   30.04.2012
     ITA 1056/Mum/1994                         2. Shri.R.S.Syal,A.M.
                                               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.




                                                                                                                       3
2.   ITA  No.   1999   & M/s         National 1. Shri.R.P.Tolani, J.M.     "Whether      on    the    facts   and Fixed     on
     2000/Del/2008       Agricultural Co-op. 2. Shri.I.P.Bansal,JM.        circumstances of the case, where claim 18.06.2012.
                         Mkt. Federation of 3. Shri.K.G.Bansal, AM.        of damages and interest thereon is
                         India, New Delhi.                                 deputed by the assessee in the court of
                                                                           law, deduction can be allowed for the
                                                                           interest claimed on such damages while
                                                                           computing business income."



     KOLKATTA
     BENCH ES
1.   ITA    Nos.1548  & M/s.                  1. Hon'ble      President,   1. "Whether, on the facts and in the Fixed    on
     1549/Kol/2009       Instrumentarium         I.T.A.T.                  circumstances of the case, no arm's 05.07.2012
     A.Y.2003-04 & 2004- Corporation Ltd.     2. Hon'ble Vice -President   length rate of interest was required to
     05                                          (KZ)                      be charged on the loan granted by the
                                              3. Shri Mahavir Singh,       non-resident assessee-company to its
                                                 J.M.                      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




                                                                                                                      4
                                                                              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?"


2.   ITA Nos.                                    1.   Hon'ble    President,   "Whether, on the facts and in the Fixed   on
     1463/Kol/2007          M/s Madhu Jayanti         I.T.A.T.                circumstances of the case , the 24.04.2012
                            International Ltd.   2.   Hon'ble         Vice-   assesses, who are in the business of
     1173/Kol/2007          M/s. M.K.Industries       President (KZ) &        blending & processing of tea and export
     2039/Kol/2006          M/s.         Rajrani 3.   Shri.Mahavir Singh,     thereof    can   be    said    to   be
                            Exports P. Ltd.           J.M.                    "Manufacturer/Producer" of the tea for
     2089/Kol/2007          M/s. Narendra Tea                                 the purpose of Section 10A/10B of the
                            Co.P.Ltd.                                         I.T.Act, 1961?"







     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                                Smt.P.Madhavidevi,          under the Interest-Tax Act, 1974?"
                                               3. J.M.
     AHMEDABAD
     BENCHES
1.   ITA                No. Sardar     Sarover 1. Hon'ble Vice-President 1.    "Whether, interest expenditure Yet  to           be
     2654/AHD/2004          Narmada Nigam Ltd.    (AZ)                   incurred by the assessee on amount fixed
     A.Y.2001-02                               2. Shri.N.V.Vasudevan,    though borrowed for the purpose of
                                                  J.M.                   business but pending such utilization,
                                               3. Shri.A.K.Garodia, A.M. is actually utilized for earning interest




                                                                                                                         5
                                                                         income can such interest expenditure
                                                                         be held as expended for the purpose of
                                                                         earning interest income in view of the
                                                                         provisions of section 57 (iii) of the Act
                                                                         or not?"

                                                                         2.    "Whether on the facts and
                                                                         circumstances of the case, interest
                                                                         expenditure incurred on borrowed
                                                                         funds which were actually utilized for
                                                                         earning of interest income is to be
                                                                         allowed as deduction from the gross
                                                                         interest receipts or not for computing
                                                                         the income assessable under section
                                                                         56 of the Act?"




2.   ITA No. 36/Ahd/2004, Gujarat       Gas 1. Hon'ble Vice-President    "Whether, on the fact and it the Fixed            on
     ITA No. 48/Ahd/2004, Financial Services    (AZ)                     circumstances of the case, the assessee 28.05.2012
     A.Y. 1999-2000, ITA Ltd., Ahmedabad.    2. Shri.D.K. Tyagi, J.M.    company is 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                                                  thereunder on the rev income earned on
     No. 1095/Ahd/2006,                                                  its financial transaction?"
     A.Y. 2002-03, ITA No.
     515/Ahd/2005, A.Y.
     2001-02.




                                                                                                                     6
3.   ITA 2170/Ahd/2005      M/s       Nanubhai 1. Hon'ble      President,    "Whether,     Shri   Deepak  R.Shah,    Refixed    for
                            D.Desai, Surat        I.T.A.T.                   advocate and ex-Accountant Member of    fresh hearing
                                               2. Hon'ble Vice-President     the Income Tax Appellate Tribunal, is   on
                                                  (AZ)                       debarred from practicing before the     30.04.2012
                                               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?"
     RAJKOT BENCH

1.   ITA 397/Raj/2009       Saffire Garments    1. Hon'ble           Vice-   1. "Whether, this Tribunal can condone Pending
                                                   President(AZ)             the delay or extend the time limit for
                                                2. Shri.T.K.Sharma,J.M.      furnishing the return of income u/s.139
                                                3. Shri.D.K.Tyagi,J.M.       (1) for the purpose of claiming
                                                                             deduction u/s.10A?
                                                                              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?"

     AMRITSAR BENCH


1.   ITA No. 65(ASR)/2010   Sh. Vinod Kumar 1. Hon'ble Zonal Vice-           1. "Whether, in the facts and Pending              for
                            Jain, Prop.              President               circumstances of the case, the excise fixation.
                            M/s         V,K,Metal 2. Senior most Judicial    duty refund set off is a capital receipt or
                            Works, Jammu             Member, Chandigarh      revenue receipt."
                                                  3. Senior          most
                                                     Accountant  Member,




                                                                                                                        7
                                                    Chandigarh             2. "If the excise duty refund/set off is
                                                                           held to be revenue receipt, whether the
                                                                           said amount is to be included in the
                                                                           business profits for the purpose of
                                                                           deduction u/s 80IB of the Income-tax
                                                                           Act."



2.   ITA No. 68/ASR/2010   M/s. Balaji Rosin 1 Zonal Vice-President        1."Whether,    in     the     facts    and Pending   for
                           Industries, Jammu 2. Senior Most J.M.(CH)       circumstances of the case, the excise fixation.
                                             3. Senior Most A.M. (CH)      duty refund set off is a capital receipt or
                                                                           revenue receipt".


                                                                           2."If the excise duty refund/set off is
                                                                           held to be revenue receipt whether the
                                                                           said amount is to be included in the
                                                                           business profits for the purpose of
                                                                           deduction u/s.80IB of the Income-tax
                                                                           Act."


     JODHPUR BENCH
1.   ITA No.27/JDPR/06     M/s   Shree    Ram 1. Zonal Vice-President      "Whether on the facts and in the Adjourned
     C.O.No.37/Ju/06       Lime Products' Ltd., 2. Shri I.P.Bansal, J.M.   circumstances of the case the period of Sine-die
     (A/o     ITA      No. Jodhpur              3. Shri P.M.Jagtap,A.M.    limitation for completion of the block
     27/JDPR/06)     Block                                                 assessment as per sec. 158BE read
     A.Y. 1997-98 to 2003-                                                 with
     04)                                                                   Explanation 2 is to be reckoned from
                                                                           the end of the month in which `last
                                                                           Panchanama on the conclusion of




                                                                                                                       8
search is drawn on the assessee' or `last
Panchnama of the last authorization
even when it is not last Panchanama
drawn on the assessee and one or more
valid Panchanamas are drawn on the
assessee thereafter in execution of any
former authorization'."

As per order dt. 14.11.2007 of the
Hon'ble President "Special Bench
comprising of S/Shri.
R.P.Garg, Vice-President, I.C.Sudhir,
J.M.
Hari Om Maratha, J.M. would hear the
entire appeal.    Can also modify the
question referred to Special Bench."







                                            9
                             INCOME TAX APPELLATE TRIBUNAL,MUMBAI BENCHES,MUMBAI


                 LIST OF SPECIAL BENCH CASES HEARD AND PENDING FOR ORDERS AS ON 06.04.2012



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

       DELHI BENCHES

1.     ITA No.4986/Del/07 M/s.             Clough 1. Hon'ble President       "Whether, the CIT(A) erred in treating Heard    on
       (Assessee)&     ITA Engineering            2. Shri R.P.Tolani,JM      the interest income as business income 28.03.2011
       No.4771/Del/07(Dep Ltd.D.Dun.              3. Shri K.G.Bansal,AM      as against 15% as provided in para 6 of
       tt.)                                                                  Article 12 of DTAA between India and
                                                                             the UK."


       BANGALORE
       BENCHES

1.     ITA              No. M/s    Nandi   Steels 1  Shri.   N.Bharathvaja   "That the learned CIT(A) erred in law Heard       on
       546/Bang/08          Ltd.                     Shankar,        Vice-   and on facts that the appellant is not 17.10.2011
                                                     President (BZ)          entitled to set off carry forward
                                                  2. Shri. G.C.Gupta,Vice-   business loss of Rs. 39,99,652 against
                                                     President               the long term capital gain arising on
                                                  3. Smt.P. Madhavi Devi,    sale of land used for the purpose of
                                                     JM                      business. That the authorities below
                                                                             ought to have appreciated that there is
                                                                             no cessation of business and the
                                                                             appellant is entitled to set off the carry




                                                                                                                     10
                                                                       forward business loss."



     INDORE BENCH

1.   ITA     900     & M/s Maral Overseas 1. Hon'ble     President,    1. "Whether, an undertaking claiming Heard   on
     777/Ind/2004    & Ltd., Khargone        I.T.A.T.                  exemption u/s 10B of the Income-tax 06.01.2012
     295/Ind/2006                         2. Hon'ble          Vice-    Act, 1961, as it existed prior to
                                             President (AZ)            1.4.1999 would be entitled for
                                          3. Shri.R.C.    Sharma,      exemption/deduction u/s 10B for
                                             A.M.                      extended period of ten years as per the
                                                                       amended provisions of law brought on
                                                                       statute with effect from 01.04.1999?"

                                                                       2. "Whether, in the facts and
                                                                       circumstances of the case, the
                                                                       undertaking is eligible for deduction on
                                                                       export incentive received by it in terms
                                                                       of provisions of Section 10B(1) read
                                                                       with Section 10B (4) of the Act?"

     AHMEDABAD
     BENCHES
1.   ITA 3002/Ahd/2009   Vishnu      Anant 1. Hon'ble     President,   "Whether the Ld. CIT(A) was justified in   Heard on
                         Mahajan              I.T.A.T.                 disallowing 76% of the depreciation        19.04.2012
                                           2. Hon'ble Vice-President   and other related expenses by              &
                                              (AZ)                     apportioning them in the ratio of          20.04.2012
                                           3. Shri.K.G.Bansal, A.M.    exempt to taxable income by applying
                                                                       provisions of section 14A of the Act on
                                                                       the share income from the firm which




                                                                                                                  11
                                                                            is exempt from tax u/s 102(A) of the
                                                                            Act?"

     HYDERABAD
     BENCH

1.   ITA No.1034/H/2004   Dr.(Late) B.V.Raju, 1    Shri.P.M.Jagtap,A.M.     "Whether, on the facts and in the Heard          on
                          Hyderabad           2    Shri.N.V.Vasudevan.      circumstances      of   the    case the 06.01.2012
                                                   J.M.                     consideration     receivable    by  the
                                               3   Shri.Chandra Poojari,    assessee in terms of the agreement
                                                   A.M.                     dated 27-7-1999 is assessable to tax
                                                                            as capital gains in accordance with the
                                                                            amended provisions of law prevailing at
                                                                            the relevant point of time relating to
                                                                            the levy of tax on capital gains?
     VISHAKHAPATNAM
     BENCH

1.   ITA 477/Viz/2008     M/s.         Merilyn 1. Hon'ble           Vice-   "Whether, Sec.40(a)(ia) of the I.T.Act Heard on
     A.Y.2005-2006        Shipping           &    President, (MZ)           can be involved only to disallow 16.12.2011
                          Transports, Vizg     2. Shri.S.V.Merhotra,A.M.    expenditure of the nature referred to
                                               3. Shri. Mahavir Singh,      therein which is shown as "payable" as
                                                  J.M.                      on the date of the balance sheet or it
                                                                            can be involved also to disallow such
                                                                            expenditure which become payable at
                                                                            any time during the relevant previous
                                                                            year and was actually paid within the
                                                                            previous year?"




                                                                                                                   12
 
 
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