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INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI STATEMENT SHOWING THE LIST OF SPECIAL BENCH CASES PENDING AS ON 16.09.2013.
September, 24th 2013
                              INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI

                  STATEMENT SHOWING THE LIST OF SPECIAL BENCH CASES PENDING AS ON 16.09.2013.

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 17.10.13
      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.                                              21.10.13
      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            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   09/10/2013
     A.Y.2006-07                                      A.M.                      Commissioner of Income Tax(Appeals)
                                                 3.   Shri D.K.Srivastavair,    erred in Law in holding that profit
                                                      J.M.                      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?"
4.   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
                                                                                                                                   2
                                              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
                                                                            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.




                                                                                                                         3
     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),              Fixed    on
                          Shah, Ahmedabad.         President,(AZ).       which is available to BASIC Telecom               22/11/2013
                                           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-               Adjourned
     2670/Ahd/2012     & Credit Society Ltd.,      President(AZ).        operative Credit Society, in view of its          Sine die
     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 Bank?" Business,
                                                                            and for all practical purposed acting like a
                                                                            Co-operative
                                                                            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)?"
                                                                                                                              4
4.   ITA No. 1973/Ahd/12   Alkaben B.    Patel, 1.    Shri G.C.Gupta,Vice-   "Whether for the purpose of section
                           Ahmedabad                  President(AZ).         54EC of the I.T.Act, 1961, the period of
                                                 2.   Shri Mukul Shrawat,    investment of six months should be
                                                      J.M.                   reckoned after the date of transfer or
                                                 3.   Shri         A.Mohan   from the end of the month in which
                                                      Alankamony,A.M.        transfer of capital asset took place?"
     HYDERABAD
     BENCHES
1.   ITA No. 18/H/2012     M/s          Jagathi 1.    Shri R.S. Syal, AM.   Entire appeal                               Adjourned
                           Publication      Pvt. 2.   Shri P.M. Jagtap, AM.                                             Sine die
                           Ltd., Hyderabad.      3.   Shri N.V. Vasudevan,
                                                      JM.




                                                                                                                           5
                        INCOME TAX APPELLATE TRIBUNAL,MUMBAI BENCHES,MUMBAI.

               LIST OF SPECIAL BENCH CASES HEARD AND PENDING FOR ORDERS AS ON 16.09.2013


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




                                                                                           6

 
 
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