INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI
STATEMENT SHOWING THE LIST OF SPECIAL BENCH CASES PENDING AS ON 06.04.2013.
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 the circumstances of the case and on a 29.04.2013.
6448/M/1994 2. ( MZ) proper interpretation of Art. 5.5 and
A.Y. 1991-92 to 1993- 3. Shri. P.M.Jagtap, Art. 5.6 of the DTA (with Netherlands)
94 A.M. and having regard to its activities, it
Shri B. Ramakotaiah, can be said that Airfreight Ltd. was the
A.M. 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 R.S.Syal,AM. 13.05.13
ITA 1056/M/94 3. Shri B. Ramakotaiah,
A.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 Fixed after
1976/Del/2006 Pvt. Ltd. I.T.A.T. circumstances of the case, assessee is the disposal
2. Hon'ble Vice- entitled to claim depreciation on the of Hon'ble
President (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 3. J.M. deputed by the assessee in the court of
Shri.I.C.Sudhir,JM law, deduction can be allowed for the
interest claimed on such damages while
computing business income."
3. ITA NO. M/s IHG IT 1. Shri G.D.Agrawal, Whether prior to insertion of second Fixed on
5890/Del/2010. Services(India) Pvt. Hon'ble Vice- proviso to Section 92C(2), the benefit of 29/04/2013
Ltd., Gurgaon. President(DZ). 5% tolerance margin as prescribed
2. Shri under proviso to Section 92C(2) of the
3. S.V.Mehrotra,A.M. IT Act, 1961 for the purposes of
Shri. Rajpal Yadav, determining the arm's length price of an
J.M. international transaction is allowable as
a standard deduction in all cases, or is
allowable only if the difference is less
than 5%."
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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
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- "Whether, the amount collected from Adjourned
161/Mds/2003 Overseas Bank Ltd., President (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.
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AHMEDABAD
BENCHES
1. ITA 2170/Ahd/2005 M/s Nanubhai D. 1. Hon'ble President, "Whether, Shri Deepak R. Shah, Adjourned
Desai, Surat I.T.A.T. advocate and ex-Accountant Member of Sine die
2. Hon'ble Vice- the Income Tax Appellate Tribunal, is
President (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?"
2. ITA 1952/AHD/2012 Shri Himanshu V. 1. Hon'ble Vice- "Whether deduction u/s 80-IA(4)(ii),
Shah, Ahmedabad. President,(AZ). which is available to BASIC Telecom
2. Shri.S.V.Mehrotra, Services Providers is also available to
A.M. Franchisee of such Basic Service
3. Shri.M.K.Shrawat, Providers also, which is only putting
J.M. EPEX system with out creating
infrastructure in the field of Telecom?"
BANGALORE BENCH
1. ITA 248/Bang/2010 M/s. Biocon Limited 1. Hon'ble President, "Whether, discount on issue of Fixed on
A.Y.2004-05 I.T.A.T. Employee Stock Options is allowable as 23rd & 24th
ITA 368/Bang/2010 2. Shri. R.S.Syal,A.M. deduction in computing the income May 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
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RAJKOT BENCH
1. ITA No. 391 & M/s Bharti Auto 1. Shri G.C. Gupta, Adjourned
392/Rjt/2011. Products, Jamnager. Vice-President, (AZ). sine-die
2. Shri D. K.
Srivastava, AM
3. Shri A. M.
Alankamony, AM.
HYDERABAD
BENCHES
1. ITA No. 18/H/2012 M/s Jagathi 1. Shri R.S. Syal, AM. Fixed on
Publication Pvt. 2. Shri P.M. Jagtap, AM. 15/07/2013
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 06.04.2013
Sr. Appeal No. Name of the To whom assigned the Points involved Remark
No. Assessee Special Bench
MUMBAI BENCHES
1. ITA Nos. M/s. Clifford Chance 1. Hon'ble President, 1. "Whether, the substitution of the Heard on
5034/M/2004 LLP I.T.A.T. Explanation to Section 9 by the 17.04.2013
5035/M/2004 2. Hon'ble Vice-President Finance Act, 2010 with retrospective
2060/M/2008 (MZ) effect from 01.06.1976 changes the
2061/M/2008 3. Shri.P.M.Jagtap,A.M. position of law as far as the assessee is
3021/M/2005 concerned, by making the ratio of the
7095/M/2004 judgment of the Hon'ble Bombay High
C.O. Court in the assessee's own case for
41-44/M/2008 the assessment year 1986-87
A.Y. inapplicable to the assessment years
1998-1999 to now in appeal?"
2003-2004 2. "Whether on a true and correct
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?"
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