Latest Expert Exchange Queries
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
 
 
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Service Tax | Sales Tax | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Indirect Tax | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing
 
 
 
 
Popular Search: VAT RATES :: empanelment :: ACCOUNTING STANDARD :: TAX RATES - GOODS TAXABLE @ 4% :: cpt :: TDS :: articles on VAT and GST in India :: ARTICLES ON INPUT TAX CREDIT IN VAT :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: ACCOUNTING STANDARDS :: Central Excise rule to resale the machines to a new company :: VAT Audit :: list of goods taxed at 4% :: due date for vat payment :: form 3cd
 
 
« ITAT-Constitution of Benches »
 Income Tax Appellate Tribunal New Delhi Consolidated of Benches for 14/12/2016 & 15/12/2016
 Income Tax Appellate Tribunal Mumbai Benches Mumbal Consolidated cause list of Sa/MA/ Pronouncement for friday 09.12.2016
 Income Tax Appellate Tribunal Kolkata Benches Kolkata Consolidated list of Orders read for Pronouncement on 02/12/2016
 Income TAx Appellate Tibunal Pune Benches Pune Causelist for Bench "A" For The Week Ending 09/12/2016
 Income Tax Appellate Tribunal Kolkata Benches Kolkata Constitution of Kolkata Benches for 05/12/2016
 Income Tax Appellate Tribunal Ahmedabad Benches ahmedabad S/shri R. P. Tolani, Jm & Manish Borad, Am Causelist For Bench 'A' Date : 05/12/2016
 Income Tax Appellate Tribunal New Delhi Benches New Delhi The Revised Constitution of Delhi Benches from 28/11/2016 To 01/12/2016
 Income Tax Appellate Tribunal Mumbai Benches Mumbai Statement showing The List of Special Bench Cases Pending for 2016 as on 16/11/2016
 Income Tax Appellate Tribunal Mumbai Benches Mumbai list of order ready for pronouncement on 30/11/2016
 Income Tax Appellate Tribunal Chennai Benches Chennaj Revised Constitution For The Week From O5/1212016 To O8/12120-16
 Income Tax Appellate Tribunal: Vice President’s Secretariat: Hyderabad Constitution Of Hyderabad Benches

INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI STATEMENT SHOWING THE LIST OF SPECIAL BENCH CASES PENDING AS ON 06.04.2013.
April, 30th 2013
                              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.




                                                                                                                         1
     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%."


                                                                                                                               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                                       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.




                                                                                                                         3
     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


                                                                                                                         4
     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.







                                                                                 5
                          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?"




                                                                                                              6
 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2016 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Software Development Software Programming Software Engineering Custom Software Development Requirement Based Software Development Software Solutions Software Serv

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions