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INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI STATEMENT SHOWING THE LIST OF SPECIAL BENCH CASES PENDING AS ON 06.05.2013.
May, 23rd 2013
                              INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI

                  STATEMENT SHOWING THE LIST OF SPECIAL BENCH CASES PENDING AS ON 06.05.2013.

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 10.06.13
      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.                                              24.06.13
      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                    M/s     Fiesecke   & 1.    Shri P.M.Jagtap,A.M.      1."Whether for the purposes of determining Fixed         on
     No.5924/Del/2012       Devirent        India 2.   Shri A.D. Jain, J.M.      the Arm's Length Price in relation to the      05/08/2013
                            Pvt.Ltd.,Gurgaon.     3.   Shri B. Ramakotaiah,      international transaction, quantitative filter
                                                       A.M.                      of high/low turnover is to be applied and,
                                                                                 accordingly, high/low turnover companies
                                                                                 vis-à-vis the assessee company are to be
                                                                                 excluded from the comparables selected for
                                                                                 bench marking the transaction.
                                                                                 2.If the answer to question no. one is in
                                                                                 affirmative then what should be the
                                                                                 parameter, if any, for exclusion of high/low
                                                                                 turnover companies vis-à-vis the assessee
                                                                                 company.
                                                                                                                                 2
4.   ITA                  M/s            Suraj 1.   Shri U.B.S Bedi, J.M.    "Whether on the facts and in the
     No.3827/Del/2009     Oversease(Pvt.)Ltd.  2.   Shri S.V.Meharotra,      circumstances     of  the     case,  the
     A.Y.2006-07                                    A.M.                     Commissioner of Income Tax(Appeals)
                                               3.   Shri I.C. Sudhir, J.M.   erred in Law in holding that profit
                                                                             aggregating to Rs. 2,51,50,313/-earned
                                                                             by the appellant from sale of shares and
                                                                             securities held under discretionary
                                                                             portfolio management scheme was
                                                                             assessable under the head `business
                                                                             income', as opposed to capital gains
                                                                             returned by the appellant?"
     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?"




                                                                                                                          3
     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.

     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?"






3.   ITA Nos.2668,2669 & The People"s Co-op. 1.      Hon'ble       Vice-     1."Whether the assessee being a Co-
     2670/Ahd/2012     & Credit Society Ltd.,       President(AZ).           operative Credit Society, in view of its
     C.O.Nos.10,      11, Deesa.              2.    Shri.M.K.Shrawat,        function in providing credit facilities to
     12/Ahd/2012                                    J.M.                     its members, is into the business of
                                              3.    Shri            A.M.     banking and is it not being impeded or
                                                    Alankamony, A.M.         hit by the provisions of section 80P(4) of
                                                                                                                          4
                                                                              I.T. Act, 1961? Further, in view of
                                                                              section 5 of Banking Regulation act,
                                                                              1949 and section 2 of NABARD Act,
                                                                              1981, whether this Co-operative Credit
                                                                              Society is carrying on the Banking
                                                                              Business, and for all practical purposed
                                                                              acting like a Co-operative Bank?"

                                                                              2. "Whether a Co-operative Credit
                                                                              Society being providing credit facility to
                                                                              its members can be held as banking
                                                                              function, so as to deny the benefit of
                                                                              Section 80P(2)(a)(i) by invoking the
                                                                              provisions of section 80P(4)?"
     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 27th & 28th
     ITA 368/Bang/2010                          2.   Shri. R.S.Syal,A.M.      deduction in computing the income June 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

     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.

                                                                                                                             5
     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.




                                                                               6
                      INCOME TAX APPELLATE TRIBUNAL,MUMBAI BENCHES,MUMBAI.

             LIST OF SPECIAL BENCH CASES HEARD AND PENDING FOR ORDERS AS ON 06.05.2013

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


                                                Nil




                                                                                         7
 
 
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