INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI
STATEMENT SHOWING THE LIST OF SPECIAL BENCH CASES PENDING AS ON 06.08.2012.
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 03.09.2012.
6448/M/1994 2. Shri. P.M.Jagtap, A.M. proper interpretation of Art. 5.5 and
A.Y. 1991-92 to 1993- 3. 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 5996/M/93 GTC Industries Ltd. 1. Vice President(MZ) Fixed on
ITA 1055/M/94 2. Shri R.S.Syal,AM. 10.09.12
ITA 1056/M/94 3. Shri B.
Ramakotaiah,A.M.
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
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.
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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. J.M. deputed by the assessee in the court of
3. Shri.I.C.Sudhir,JM. law, deduction can be allowed for the
interest claimed on such damages while
computing business income."
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 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
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?"
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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. 36/Ahd/2004, Gujarat Gas 1. Hon'ble Vice-President "Whether, on the facts and in the Adjourned
ITA No. 48/Ahd/2004, Financial Services (AZ) circumstances of the case, the assessee sine die.
A.Y. 1999-2000, ITA Ltd., Ahmedabad. 2. Shri.D.K. Tyagi, J.M. company is a 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 there under and if yes, then which
No. 1095/Ahd/2006, portion of the income/receipts of the
A.Y. 2002-03, ITA No. assessee company can be considered
515/Ahd/2005, A.Y. `chargeable Interest' under Interest Tax
2001-02. Act, 1974."
2. ITA 2170/Ahd/2005 M/s Nanubhai 1. Hon'ble President, "Whether, Shri Deepak R.Shah, Date awaited
D.Desai, Surat I.T.A.T. advocate and ex-Accountant Member of
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
of the insertion of Rule 13 E in the
Income Tax Appellate Tribunal
Members (Recruitment and Conditions
of Service) Rules,1963?"
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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 30/08/2012
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 Fixed on
Hon'ble Vice- the delay or extend the time limit for 10/09/2012
President(AZ) furnishing the return of income u/s.139
2. Shri.D.K.Tyagi, J.M. (1) for the purpose of claiming
deduction u/s.10A?
3. Shri.A.K.Garodia,A.M. 2. "Whether, the Proviso to section
10A(1A) which requires the assessee to
furnish the return of income on or
before the due date specified under
section (1) of section 139 is mandatory
or directory?"
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AMRITSAR BENCH
1. ITA No. 65(ASR)/2010 Sh. Vinod Kumar 1. Shri. H.L.Karwa, Zonal 1. "Whether, in the facts and Pending for
Jain, Prop. Vice-President. circumstances of the case, the excise fixation.
M/s V.K.Metal duty refund set off is a capital receipt or
Works, Jammu. 2. Shri. G.S.Pannu A.M. revenue receipt."
3. Shri. B.P.Jain, A.M.
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."
2. ITA No. 68/ASR/2010 M/s. Balaji Rosin 1. Shri. H.L.Karwa, Zonal 1."Whether, in the facts and Pending for
Industries, Jammu Vice-President. circumstances of the case, the excise fixation.
duty refund set off is a capital receipt or
2. Shri. G.S.Pannu A.M. revenue receipt".
2."If the excise duty refund/set off is
3. Shri. T.R.Sood,A.M. 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 06.08.2012
Sr. Appeal No. Name of the To whom assigned the Points involved Remark
No. Assessee Special Bench
MUMBAI BENCHES
2. ITA 521/Mum/2008 Kotak Mahindra 1. Hon'ble "Whether the provisions of section 74 Heard 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
J.M. Act,2002 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."
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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.
NEW DELHI
BENCHES
1. ITA 5890/Del/2010 M/s. IHG IT Services 1. Hon'ble Whether prior to insertion of second Heard on
A.Y.2006-07 Pvt. Ltd. President,I.T.A.T. proviso to Section 92C(2), the benefit of 27.07.2012
2. Hon'ble Zonal Vice- 5% tolerance margin as prescribed
President under proviso to Section 92C(2) of the
3. Shri.Rajpal IT Act, 1961 for the purposes of
Yadav,J.M. determining the arm's length price of
an international transaction is
allowable as a standard deduction in
all vases, or is allowable only if the
difference is less than 5%."
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AHMEDABAD
BENCHES
1. ITA No. Sardar Sarover 1. Shri D.K.Tyagi,J.M. 1. "Whether, interest expenditure Heard on
2654/AHD/2004 Narmada Nigam Ltd. incurred by the assessee on amount 20.7.2012
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, is actually utilized for earning interest
A.M. income can such interest expenditure
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?"
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