INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI
STATEMENT SHOWING THE LIST OF SPECIAL BENCH CASES PENDING AS ON 06.05.2012.
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- 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 27.08.2012
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
1
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?"
3. 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 20.06.2012
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."
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
2
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.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."
3. ITA 5890/Del/2010 M/s. IHG IT 1. Hon'ble "Whether prior to insertion of second Yet to be
A.Y.2006-07 Services Pvt. Ltd. President,I.T.A.T. proviso to Section 92C(2), the benefit of fixed
2. Hon'ble Zonal Vice- 5% tolerance margin as prescribed
President under proviso to Section 92C(2) of the
3. Shri. Rajpal Yadav, IT Act, 1961 for the purposes of
J.M. determining the arm's length price of an
international transaction is allowable as
a standard deduction in all cases, or is
allowable only if the difference is less
than 5%."
KOLKATTA
BENCH ES
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 Sine-die
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
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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.
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
income can such interest expenditure
4
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 13.06.2012
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.
3. ITA 2170/Ahd/2005 M/s Nanubhai 1. Hon'ble President, "Whether, Shri Deepak R.Shah, Adjourned
D.Desai, Surat I.T.A.T. advocate and ex-Accountant Member of Sine-die
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
5
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 Yet to be
A.Y.2004-05 I.T.A.T. Employee Stock Options is allowable as fixed
ITA 368/Bang/2010 2. Shri. R.S.Syal, A.M. deduction in computing the income
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
RAJKOT BENCH
1. ITA 397/Raj/2009 Saffire Garments 1. Shri.G.C.Gupta, 1. "Whether, this Tribunal can condone Pending for
Hon'ble Vice- the delay or extend the time limit for fixation
President(AZ) furnishing the return of income u/s.139
2. Shri.T.K.Sharma, (1) for the purpose of claiming
J.M. deduction u/s.10A?
3. Shri.D.K.Tyagi, J.M. 2. "Whether, the Proviso to section
10A(1A) which requires the assessee to
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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,
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."
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INCOME TAX APPELLATE TRIBUNAL,MUMBAI BENCHES,MUMBAI
LIST OF SPECIAL BENCH CASES HEARD AND PENDING FOR ORDERS AS ON 06.05.2012
Sr. Appeal No. Name of the To whom assigned the Points involved Remark
No. Assessee Special Bench
MUMBAI BENCHES
1. ITA GTC Industries Ltd. 1. Hon'ble Vice- Heard on
5996/Mum/1993 President(MZ) 01.05.2012
ITA 2. Shri.R.S.Syal, A.M.
1055/Mum/1994 3. Shri.B.Ramakotaiah,
ITA A.M.
1056/Mum/1994
2. ITA No. M/s. Allcargo Global 1. Hon'ble President, 1. "Whether, on the facts and in law, Heard on
5059, 5018 to Logistics Ltd. I.T.A.T the scope of assessment u/s 153 A 23.05.2012
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"?
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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."
KOLKATTA
BENCH ES
1. ITA Nos. M/s Madhu Jayanti 1. Hon'ble President, "Whether, on the facts and in the Heard on
2039/Kol/2006 International Ltd. I.T.A.T. circumstances of the case , the 24.04.2012
2. Hon'ble Vice- assesses, who are in the business of
1463/Kol/2007 M/s. Rajrani Exports President (KZ) & blending & processing of tea and
P. Ltd. 3. Shri.Mahavir Singh, export thereof can be said to be
2089/Kol/2007 M/s. Narendra Tea J.M. "Manufacturer/Producer" of the tea for
Co.P.Ltd. the purpose of Section 10A/10B of the
1189/Kol/2008 Tea Promoters I.T.Act, 1961?"
(India) Pvt. Ltd.
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
9
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
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?"
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
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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, expenditure of the nature referred to
A.M. therein which is shown as "payable" as
3. Shri. Mahavir Singh, on the date of the balance sheet or it
J.M. 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?"
JODHPUR BENCH
1. ITA No.27/JDPR/06 M/s Shree Ram 1. Zonal Vice-President "Whether on the facts and in the Heard on
C.O.No.37/Ju/06 Lime Products' Ltd., 2. Shri I.P.Bansal, J.M. circumstances of the case the period of 04.05.2012
(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 with
2003-04) Explanation 2 is to be reckoned from
the end of the month in which `last
Panchanama on the conclusion of
search is drawn on the assessee' or
`last Panchnama of the last
authorization even when it is not last
11
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."
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