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INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI STATEMENT SHOWING THE LIST OF SPECIAL BENCH CASES PENDING AS ON 06.07.2013.
July, 23rd 2013
                              INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI

                   STATEMENT SHOWING THE LIST OF SPECIAL BENCH CASES PENDING AS ON 06.07.2013.

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 10.09.13
      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.                                              05.09.13
      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    Blocked for 6th
     2000/Del/2008         Agricultural Co-op.        (DZ).                  circumstances of the case, where claim           Months
                           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    Giesecke   & 1.    Shri P.M.Jagtap,A.M. 1."Whether         for    the   purposes      of   Fixed      on
     No.5924/Del/2012       Devirent       India 2.   Shri A.D. Jain, J.M.   determining the Arm's Length Price in             05/08/2013
                            Pvt.Ltd.,Gurgaon.    3.   Shri B. Ramakotaiah, relation         to      the     international
                                                      A.M.                   transaction,      quantitative     filter   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              Fixed      on
     No.3827/Del/2009       Oversease(Pvt.)Ltd.  2.   Shri S.V.Meharotra,   circumstances     of    the    case,   the    22/07/2013
     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?"
5.   ITA                No. Shri Tejinder singh 1.    Vice President, (DZ)  "Whether     on      the     facts    and     Blocked for 06
     163/ASR/2003           (HUF)               2.    Shri    S.V.Mehrotra, circumstances        of     the      case,    months
     A.Y.1998-99                                      A.M.                  consideration claimed to have been
                                                 3.   Shri R.P. Tolani,J.M. received on account of sale of jewellery
                                                 4.   Shri B.C.Meena, A.M. etc. relating to the disclosures made
                                                 5.   Shri R.P.Yadav, J.M.  under VDI Scheme, 1997, can be
                                                                            considered to be the income of the
                                                                            assessee from undisclosed sources
                                                                            under any of the provisions of Income-
                                                                            tax Act, 1961?"
     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
                                                                                                                             3
                                                                             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.
     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), Date awaited
                           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?"

                                                                                                                        4
3.   ITA Nos.2668,2669 & The People"s Co-op. 1.       Hon'ble       Vice-    1."Whether the assessee being a Co- Fixed         on
     2670/Ahd/2012     & Credit Society Ltd.,        President(AZ).          operative Credit Society, in view of its 12/08/2013
     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
                                                                             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)?"
     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.                                                16/09/2013
                          Ltd., Hyderabad.      3.   Shri N.V. Vasudevan,                                                 Vide M.Z.U.O.
                                                     JM.                                                                  Dt.03.07.2013




                                                                                                                             5
                             INCOME TAX APPELLATE TRIBUNAL,MUMBAI BENCHES,MUMBAI.

                   LIST OF SPECIAL BENCH CASES HEARD AND PENDING FOR ORDERS AS ON 06.07.2013


Sr.       Appeal No.          Name of the      To whom assigned the        Points involved       Remark
No                             Assessee            Special Bench
      RAJKOT BENCH
1.    ITA   No.   391   & M/s Bharti Auto 1.       Shri   G.C.    Gupta,                       Heard    on
      392/Rjt/2011.       Products, Jamnager.      Vice-President, (AZ).                       18/06/2013
                                              2.   Shri D. K.
                                                   Srivastava, AM
                                              3.   Shri A. M.
                                                   Alankamony, AM.




                                                                                                 6
 
 
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