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 Income Tax Appellate Tribunal: Vice President’s Secretariat: Hyderabad Constitution Of Hyderabad Benches

LIST OF SPECIAL BENCH CASES PENDING
September, 29th 2011

DELHI BENCHES

1.

ITA No. 1976/Del/2006

M/s C.L.C. & Sons Pvt. Ltd.

1.
2.
3.

Honble President
Honble VP(Zonal)
Shri. Rajpal Yadav, JM.

Whether, on the facts and circumstances of the case, assessee is entitled to claim depreciation on the value of all intangible assets falling in the category of any other business or commercial rights, without coherence of such rights with the distinct genusis/ catogary if intangible assets like know how, patents, copyrights, trade marks, licences and franchises as defined U/s 32(1) (II) of the I.T. Act.

Fixed after the disposal of Honble High Court in the case of CLC Global Ltd. which is pending before Honble High Court.

2.

ITA No. 1999 & 2000/Del/2008

M/s National Agricultural Co-op. Mkt. Federation of India, New Delhi.

 

1.
2.
3.     

 S/Shri.
 R.P.Tolani, J.M.
 I.P.Bansal, JM.
 R.C.Sharma, AM.

Whether on the facts and circumstances of the case, where claim of damages and interest thereon is deputed by the assessee in the court of law, deduction can be allowed for the interest claimed on such damages while computing business income.

 

04.07.11.
(FBench)

Sr. No.

Appeal No.

Name of the Assessee

To whom assigned the Special Bench

Points involved

Date

MUMBAI BENCHES

1.

ITA No. 5568 & 5569/M/1995 & 6448/M/1994
A.Y. 1991-92 to 1993-94

DHL Operations B.V. Netherlands

1.

 

2.

3.

Shri. D.Manmohan, Vice-President
(Mumbai Zone)
Shri. Pramod Kumar, A.M.
Shri.B.Ramakotaiah, A.M.

Whether or not, on the facts and in the circumstances of the case and on a proper interpretation of Art. 5.5 and Art. 5.6 of the DTA (with Netherlands) 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?

 

15/06/2011.

2.

ITA Nos. 6566/M/2002
& 606/M/2003
A.Ys.1998-99 & 1999-2000

M/s Indusind Bank Ltd., Mumbai

1.

2.
3.

Shri. D.Manmohan, Vice-President(MZ)
Shri. R.S.Syal, A.M.
Shri.R.S.Padvekar, JM

1.Whether, on the facts and in the circumstances of the case in law, the agreement in question could be called financial lease agreement?
2.Whether on the facts and in circumstances the lessor is entitled to depreciation on assets leased by it in the event of the transaction being held as a financial lease in the light of the judgement of the Honble Supreme Court in the case of Asian Brown Boveries Ltd. reported in 54 Taxman 512 (SC)?

 07/06/2011.

3.

ITA No. 5402/Mum/2006 & 5458/Mum/2006, A.Y.2003-04

Sumitomo Mitsui Banking Corp.

 

 

1.

2.
3.
4.
5.

S/Shri.
R.V.Easwar, President
R.S.Syal, A.M.,
D.K.Agarwal,J.M.,  P.M.Jagtap,A.M., T.R.Sood, A.M.

In Assessees appeal i.e. in ITA No. 5402/Mum/2006.

Whether or not, on the facts and in the circumstances of the case, the CIT(A) was justified in holding that interest payable by the Indian PE of the foreign bank, to its head office and other overseas branches, is not deductible in computing its total income.
In Revenues appeal (i.e.ITA No. 5458/M/06):
Whether or not ,or the facts and in the circumstances of the case and in law, the learned CIT(A) erred in holding interest income earned by the Indian PE of a foreign bank, from its head office and branch offices abroad, cannot be taken into account for the purpose of computing its income liable to be taxed in India.

 

 

29/06/2011

4.

ITA  No. 6591/Mum/2007 A.Y.2003-04

Tandon Information Solutions Pvt. Ltd.

 

1.
2.
3.

S/Shri.
D.Manmohan(VP-MZ)
S.V.Mehrotra, A.M.
P.M.Jagtap, A.M.

Whether or not, on the facts and in the circumstances, deduction u/s 10 A is to be allowed without setting off of brought forward losses of earlier year?

Heard on 16.11.2010 (Put up for larger Bench) Pending for fixation           

5.

ITA Nos. 6490 & 6491/Mum/2008
A.Ys.2004-05 & 2005-06

M/s Tulip Hotels Pvt. Ltd.

 

1.
2.
3.

S/Shri.
D.Manmohan(VP-MZ) R.S. Syal, A.M., D.K.Agarwal, J.M.

Whether on a proper interpretation of sub-section (4) of section 255 of the Income Tax Act, the order proposed by the learned AM while giving effect to the opinion of the majority consequent  to the opinion expressed by the learned  Third Member, can be said to be a valid or lawful order passed in accordance with the said provision?"

Pending for fixation            

6.

ITA No. 3013/Mum/2007
A.Y.2002-03

Bennett Coleman & Co. Ltd.

 

1.

2.
3.

S/Shri.
D.Manmohan, Vice-President(MZ),
R.S.Syal, A.M.
S.V.Merhotra, A.M.

Whether on the facts and in the circumstances of the case, the CIT (A) was justified in declaring long term capital loss of Rs.22,21,85,693/- on account of reduction in paid up equity share capital?

 Pending for fixation          

7.

ITA No. 2404/M/2009
A.Y.2005-06

M/s.Bharti Shipyard Ltd.

 

1.
2.
3.

 

S/Shri.
R.S.Syal, A.M.
D.K.Agarwal, J.M.
Rajendra Singh,A.M.

Whether on the facts and in the circumstances of the case, the amendment brought out by the Finance Act, 2010 to section 40(a)(ia) w.e.f. 01.04.2010, is remedial and curative in nature and is, therefore, retrospective in nature.?

 07/07/2011

8.

ITA  No.
5792/M/2009

M/s. Dalal and Broacha Stock Broking P.Ltd.

 

1.
2.
3.

S/Shri.
D.K.Agarwal, J.M.
N.V.Vasudevan,J.M.
Ranjendra Singh,A.M.

Whether, in the facts and circumstances of the case, the payment of commission to the extent of Rs.1,20,00,000/- is disallowable under the provisions of section 36(1)(ii) or not

 

16/05/2011

 

 

 

9.

ITA No.
5059, 5018 to 5022/M/2010

M/s. Allcargo Global Logistics Ltd.

 

1.

2.

 

3.

S/Shri.
D.Manmohan Vice-President (MZ)
N.Bharathvaja Shankar, Vice-President (BZ)
K.G.Bansal, A.M.

1. Whether, on the facts and in law, the scope of assessment u/s 153 A encompasses additions, not based on 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?

Pending for fixation          

 

 
 
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