Assessee, a Cyprus based company, challenged decision of DRP charging notional interest on loan advanced by it to its Indian subsidiary company.  It submitted that no interest was paid by its subsidiary in relevant period as said period was covered by moratorium under loan agreement and as per article 11, interest is chargeable to tax only when it is arising and paid to non-resident. There were various decisions of Tribunal holding that taxability of interest under DTAA could only be done on cash basis. In all said decisions, there was no discussion about connotations of expression ‘paid’ and these decisions simply proceed on basis that because expression ‘paid’ is used article 11(1), taxability of interest can only be on cash basis and expression ‘paid’ is admittedly not defined in treaty-Whether since connotations of expression ‘paid’ appearing in article 11 are required to be examined in detail, and that exercise can at best be conducted by a Bench of three or more members so that decision is unfettered by earlier decisions in this regard, it would be fit and proper to refer said matter to a Special Bench of three or more members. In event of a doubt about correctness of earlier decisions of Tribunal, a reference can be made for constituting a larger Bench for considering same. (AY. 2011-12, 2012-13)