Assessing Officer (International Taxation) v. Nestle SA

458 ITR 756Supreme Court of India2023#855 most cited

What is Assessing Officer (International Taxation) v. Nestle SA authority for?

The benefit of a Most Favoured Nation (MFN) clause in a Double Taxation Avoidance Agreement (DTAA) is available only upon notification by the Government. A notification under section 90(1) is a necessary and mandatory condition for giving effect to a DTAA or any protocol that alters existing law.

122

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2025.

Also referred to as

Nestle SA · Assessing Officer v Nestle SA · 458 ITR 756 · 155 Taxmann.com 384 · SC · Most Favoured Nation Clause · MFN Clause · section 90(1) · notification · DTAA

Also reported as

155 Taxmann.com 384

Sections most often in play

Section 40(a)(i)Section 195Section 143(3)Section 1961Section 270ASection 9(1)(vii)Section 144C(13)Section 37
Read the full judgment

Issues it is cited on

section 286(9)section 90(1)(b)principal purpose testsection 2(ma)multilateral instrumentsection 286section 90(1)section 28(i)treaty benefitspptazadi bachao andolantrc

Judgments citing Assessing Officer (International Taxation) v. Nestle SA

Ortus Aircraft Lease 5( Dublin) Limited, Mumbai vs. Deputy Commissioner of Income Tax Circle 3(2)(2) International Taxation, Mumbai

ITA 1108/MUM/2025[2022-23]Status: DisposedITAT Mumbai13 Aug 2025AY 2022-23

…ccordance with the object and purpose of the said DTAA, the beneficial provisions of the DTAA will not be available. 20. In rebuttal, the assessee draws sustenance from the decision of the Hon‟ble Supreme Court in Assessing Officer (I.T.) v. Nestle SA (2023) 458 ITR 756. The Court, while construing the effect of “Most Favoured Nation” clauses in earlier DTAAs in the light of subsequently negotiated DTAAs with other OECD member states, laid down, in categorical terms, that “the consequences of a subsequent tax treaty on an earlier tax treaty must be separately notified, otherwise the earlier tax treaty continues…

Ortus Aircraft Lease 6(Dublin) Limited, Mumbai vs. Deputy Commissioner of Income Tax Circle 3(2)(2) International Taxation, Mumbai

ITA 1106/MUM/2025[2022-23]Status: DisposedITAT Mumbai13 Aug 2025AY 2022-23

Bench: SHRI AMIT SHUKLA (Judicial Member), MS PADMAVATHY S (Accountant Member)

Section 143(3)Section 144C(13)Section 144C(5)

…accordance with the object and purpose of the said DTAA, the beneficial provisions of the DTAA will not be available. 20. In rebuttal, the assessee draws sustenance from the decision of the Hon‟ble Supreme Court in Assessing Officer (I.T.) v. Nestle SA (2023) 458 ITR 756. The Court, while construing the effect of “Most Favoured Nation” clauses in earlier DTAAs in the light of subsequently negotiated DTAAs with other OECD member states, laid down, in categorical terms, that “the consequences of a subsequent tax treaty on an earlier tax treaty must be separately notified, otherwise the earlier tax treaty continues…

Credit Agricole Corporate and Investment Bank, Mumbai vs. The Dy-CIT (Int. Taxation)-2(1)(1), Mumbai

Accordingly these grounds are dismissed as not pressed

ITA 749/MUM/2022[2017-18]Status: DisposedITAT Mumbai20 Mar 2025AY 2017-18

Bench: Smt Beena Pillai, Jm & Ms Padmavathy S, Am I.T. (Tp) A. No. 1479/Mum/2015 (Assessment Year: 2010-11) Credit Agricole Corporate & Dcit (International Taxation)- Investment Bank (Formerly 2(1)(1), 1St Floor, Room No. 136, Known As ‘Calyon Bank’) Vs. 11Th Floor, Hoechst House, Scindia House, N.M. Marg, Nariman Point, Mumbai-400021. Ballard Pier, Mumbai-400038. Pan: Aaccc3872B Appellant) : Respondent)

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT BEENA PILLAI, JM & MS PADMAVATHY S, AM I.T. (TP) A. No. 1479/Mum/2015 (Assessment Year: 2010-11) Credit Agricole Corporate and DCIT (International Taxation)- Investment Bank (Formerly 2(1)(1), 1st Floor, Room No. 136, known as ‘Calyon Bank’) Vs. 11th Floor, Hoechst House, Scindia House, N.M. Marg, Nariman Point, Mumbai-400021. Ballard Pier, Mumbai-400038. PAN: AACCC3872B Appellant) : Respondent) I.T.A. No. 1839/Mum/2015 (Assessment Year: 2010-11) ADIT (International Taxation)- Credit Agricole Corporate and 1(2), Investment Bank, Room No. 119, 1st F…

Credit Agricole Corporate & Investment Bank, Mumbai vs. The Dy.CIT of Income Tax (Internationsl Taxation) -2(1) (1), Mumbai

Accordingly these grounds are dismissed as not pressed

ITA 1234/MUM/2022[2018-19]Status: DisposedITAT Mumbai20 Mar 2025AY 2018-19

Bench: Smt Beena Pillai, Jm & Ms Padmavathy S, Am I.T. (Tp) A. No. 1479/Mum/2015 (Assessment Year: 2010-11) Credit Agricole Corporate & Dcit (International Taxation)- Investment Bank (Formerly 2(1)(1), 1St Floor, Room No. 136, Known As ‘Calyon Bank’) Vs. 11Th Floor, Hoechst House, Scindia House, N.M. Marg, Nariman Point, Mumbai-400021. Ballard Pier, Mumbai-400038. Pan: Aaccc3872B Appellant) : Respondent)

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT BEENA PILLAI, JM & MS PADMAVATHY S, AM I.T. (TP) A. No. 1479/Mum/2015 (Assessment Year: 2010-11) Credit Agricole Corporate and DCIT (International Taxation)- Investment Bank (Formerly 2(1)(1), 1st Floor, Room No. 136, known as ‘Calyon Bank’) Vs. 11th Floor, Hoechst House, Scindia House, N.M. Marg, Nariman Point, Mumbai-400021. Ballard Pier, Mumbai-400038. PAN: AACCC3872B Appellant) : Respondent) I.T.A. No. 1839/Mum/2015 (Assessment Year: 2010-11) ADIT (International Taxation)- Credit Agricole Corporate and 1(2), Investment Bank, Room No. 119, 1st F…

Credit Agricole Corporate & Investment Bank, Mumbai vs. The Jt CIT (International Taxationa), Mumbai

Accordingly these grounds are dismissed as not pressed

ITA 1027/MUM/2021[2016-17]Status: DisposedITAT Mumbai20 Mar 2025AY 2016-17

Bench: Smt Beena Pillai, Jm & Ms Padmavathy S, Am I.T. (Tp) A. No. 1479/Mum/2015 (Assessment Year: 2010-11) Credit Agricole Corporate & Investment Bank (Formerly Known As 'Calyon Bank') 11Th Floor, Hoechst House, Nariman Point, Mumbai-400021. Pan: Aaccc3872B Vs. Dcit (International Taxation)- 2(1)(1), 1St Floor, Room No. 136, Scindia House, N.M. Marg, Ballard Pier, Mumbai-400038. Appellant) : Respondent) Ι.Τ.Α. No. 1839/Mum/2015 (Assessment Year: 2010-11) Adit (International Taxation)- 1(2), Room No. 119, 1St Floor, Scindia House, N.M. Marg, Ballard Pier, Mumbai-400038. Appellant) Credit Agricole Corporate & Investment Bank, Vs.11Th Floor, Hoechst House, Nariman Point, Mumbai-400021. Pan: Aaccc3872B : Respondent) Ι.Τ.Α. No. 1273/Mum/2016 (Assessment Year: 2011-12) Credit Agricole Corporate & Investment Bank (Formerly Known As 'Calyon Bank') 11Th Floor, Hoechst House, Nariman Point, Mumbai-400021. Pan: Aaccc3872B Vs. Dcit (International Taxation)- 2(1)(1), 1St Floor, Room No. 136, Scindia House, N.M. Marg, Ballard Pier, Mumbai-400038. Appellant) : Respondent) Ι.Τ.Α. No. 1165/Mum/2016 (Assessment Year: 2011-12) Dcit (International Taxation)- 1(1)(1), Room No. 114, 1St Floor, Scindia House, N.M. Marg, Ballard Estate, Mumbai-400038. Appellant) Vs. Credit Agricole Corporate & Investment Bank, 11Th & 12Th & 14Th Floor, Hoechst House, Nariman Point, Mumbai-400021. Pan: Aaccc3872B : Respondent)

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT BEENA PILLAI, JM & MS PADMAVATHY S, AM I.T. (TP) A. No. 1479/Mum/2015 (Assessment Year: 2010-11) Credit Agricole Corporate and Investment Bank (Formerly known as 'Calyon Bank') 11th Floor, Hoechst House, Nariman Point, Mumbai-400021. PAN: AACCC3872B Vs. DCIT (International Taxation)- 2(1)(1), 1st Floor, Room No. 136, Scindia House, N.M. Marg, Ballard Pier, Mumbai-400038. Appellant) : Respondent) Ι.Τ.Α. No. 1839/Mum/2015 (Assessment Year: 2010-11) ADIT (International Taxation)- 1(2), Room No. 119, 1st Floor, Scindia House, N.M. Marg, Ballard Pier, M…

Credit Agricole Corporate and Investment Bank, Mumbai vs. ACIT (It) 2 (1)(1), Mumbai

Accordingly these grounds are dismissed as not pressed

ITA 458/MUM/2019[2014-15]Status: DisposedITAT Mumbai20 Mar 2025AY 2014-15

Bench: Smt Beena Pillai, Jm & Ms Padmavathy S, Am I.T. (Tp) A. No. 1479/Mum/2015 (Assessment Year: 2010-11) Credit Agricole Corporate & Investment Bank (Formerly Known As 'Calyon Bank') 11Th Floor, Hoechst House, Nariman Point, Mumbai-400021. Pan: Aaccc3872B Vs. Dcit (International Taxation)- 2(1)(1), 1St Floor, Room No. 136, Scindia House, N.M. Marg, Ballard Pier, Mumbai-400038. Appellant) Respondent) Ι.Τ.Α. No. 1839/Mum/2015 (Assessment Year: 2010-11) Adit (International Taxation)- 1(2), Room No. 119, 1St Floor, Scindia House, N.M. Marg, Ballard Pier, Mumbai-400038. Appellant) Credit Agricole Corporate & Investment Bank, Vs.11Th Floor, Hoechst House, Nariman Point, Mumbai-400021. Pan: Aaccc3872B Respondent) Ι.Τ.Α. No. 1273/Mum/2016 (Assessment Year: 2011-12) Credit Agricole Corporate & Investment Bank (Formerly Known As 'Calyon Bank') 11Th Floor, Hoechst House, Nariman Point, Mumbai-400021. Pan: Aaccc3872B Vs. Dcit (International Taxation)- 2(1)(1), 1St Floor, Room No. 136, Scindia House, N.M. Marg, Ballard Pier, Mumbai-400038. Appellant) Respondent) 2

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT BEENA PILLAI, JM & MS PADMAVATHY S, AM I.T. (TP) A. No. 1479/Mum/2015 (Assessment Year: 2010-11) Credit Agricole Corporate and Investment Bank (Formerly known as 'Calyon Bank') 11th Floor, Hoechst House, Nariman Point, Mumbai-400021. PAN: AACCC3872B Vs. DCIT (International Taxation)- 2(1)(1), 1st Floor, Room No. 136, Scindia House, N.M. Marg, Ballard Pier, Mumbai-400038. Appellant) Respondent) Ι.Τ.Α. No. 1839/Mum/2015 (Assessment Year: 2010-11) ADIT (International Taxation)- 1(2), Room No. 119, 1st Floor, Scindia House, N.M. Marg, Ballard Pier, Mum…

Credit Agricole Corporate and Investment Bank, Mumbai vs. DCIT (It) 2(1)(1), Mumbai

Accordingly these grounds are dismissed as not pressed

ITA 4652/MUM/2017[2013-14]Status: DisposedITAT Mumbai20 Mar 2025AY 2013-14

Bench: Smt Beena Pillai, Jm & Ms Padmavathy S, Am I.T. (Tp) A. No. 1479/Mum/2015 (Assessment Year: 2010-11) Credit Agricole Corporate & Investment Bank (Formerly Known As ‘Calyon Bank') 11Th Floor, Hoechst House, Nariman Point, Mumbai-400021. Pan: Aaccc3872B Vs. Dcit (International Taxation)- 2(1)(1), 1St Floor, Room No. 136, Scindia House, N.M. Marg, Ballard Pier, Mumbai-400038. Appellant) : Respondent)

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT BEENA PILLAI, JM & MS PADMAVATHY S, AM I.T. (TP) A. No. 1479/Mum/2015 (Assessment Year: 2010-11) Credit Agricole Corporate and Investment Bank (Formerly known as ‘Calyon Bank') 11th Floor, Hoechst House, Nariman Point, Mumbai-400021. PAN: AACCC3872B Vs. DCIT (International Taxation)- 2(1)(1), 1st Floor, Room No. 136, Scindia House, N.M. Marg, Ballard Pier, Mumbai-400038. Appellant) : Respondent) I.T.A. No. 1839/Mum/2015 (Assessment Year: 2010-11) ADIT (International Taxation)- 1(2), Room No. 119, 1st Floor, Scindia House, N.M. Marg, Ballard Pier, M…

Credit Agricole Corporate and Investment Bank, Mumbai vs. DCIT (It) 2(1)(1), Mumbai

Accordingly these grounds are dismissed as not pressed

ITA 2313/MUM/2017[2012-13]Status: DisposedITAT Mumbai20 Mar 2025AY 2012-13

Bench: Smt Beena Pillai, Jm & Ms Padmavathy S, Am I.T. (Tp) A. No. 1479/Mum/2015 (Assessment Year: 2010-11) Credit Agricole Corporate & Investment Bank (Formerly Known As ‘Calyon Bank’) 11Th Floor, Hoechst House, Nariman Point, Mumbai-400021. Pan: Aaccc3872B Vs. Dcit (International Taxation)- 2(1)(1), 1St Floor, Room No. 136, Scindia House, N.M. Marg, Ballard Pier, Mumbai-400038. Appellant) : Respondent) Ι.Τ.Α. No. 1839/Mum/2015 (Assessment Year: 2010-11) Adit (International Taxation)- 1(2), Room No. 119, 1St Floor, Scindia House, N.M. Marg, Ballard Pier, Mumbai-400038. Appellant) Credit Agricole Corporate & Investment Bank, Vs.11Th Floor, Hoechst House, Nariman Point, Mumbai-400021. Pan: Aaccc3872B : Respondent) Ι.Τ.Α. No. 1273/Mum/2016 (Assessment Year: 2011-12) Credit Agricole Corporate & Investment Bank (Formerly Known As 'Calyon Bank') 11Th Floor, Hoechst House, Nariman Point, Mumbai-400021. Pan: Aaccc3872B Vs. Dcit (International Taxation)- 2(1)(1), 1St Floor, Room No. 136, Scindia House, N.M. Marg, Ballard Pier, Mumbai-400038. Appellant) : Respondent) 2

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT BEENA PILLAI, JM & MS PADMAVATHY S, AM I.T. (TP) A. No. 1479/Mum/2015 (Assessment Year: 2010-11) Credit Agricole Corporate and Investment Bank (Formerly known as ‘Calyon Bank’) 11th Floor, Hoechst House, Nariman Point, Mumbai-400021. PAN: AACCC3872B Vs. DCIT (International Taxation)- 2(1)(1), 1st Floor, Room No. 136, Scindia House, N.M. Marg, Ballard Pier, Mumbai-400038. Appellant) : Respondent) Ι.Τ.Α. No. 1839/Mum/2015 (Assessment Year: 2010-11) ADIT (International Taxation)- 1(2), Room No. 119, 1st Floor, Scindia House, N.M. Marg, Ballard Pier, M…

Credit Agricole Corporate and Investment Bank, Mumbai vs. DCIT (It) 2(1)(1), Mumbai

Accordingly these grounds are dismissed as not pressed

ITA 1273/MUM/2016[2011-12]Status: DisposedITAT Mumbai20 Mar 2025AY 2011-12

Bench: Smt Beena Pillai, Jm & Ms Padmavathy S, Am I.T. (Tp) A. No. 1479/Mum/2015 (Assessment Year: 2010-11) Credit Agricole Corporate & Investment Bank (Formerly Known As 'Calyon Bank') 11Th Floor, Hoechst House, Nariman Point, Mumbai-400021. Pan: Aaccc3872B Vs. Dcit (International Taxation)- 2(1)(1), 1St Floor, Room No. 136, Scindia House, N.M. Marg, Ballard Pier, Mumbai-400038. Appellant) Respondent) Ι.Τ.Α. No. 1839/Mum/2015 (Assessment Year: 2010-11) Adit (International Taxation)- 1(2), Room No. 119, 1St Floor, Scindia House, N.M. Marg, Ballard Pier, Mumbai-400038. Credit Agricole Corporate & Investment Bank, Vs. 11Th Floor, Hoechst House, Nariman Point, Mumbai-400021. Pan: Aaccc3872B Appellant) Respondent) Ι.Τ.Α. No. 1273/Mum/2016 (Assessment Year: 2011-12) Credit Agricole Corporate & Investment Bank (Formerly Known As 'Calyon Bank') 11Th Floor, Hoechst House, Nariman Point, Mumbai-400021. Pan: Aaccc3872B Vs. Dcit (International Taxation)- 2(1)(1), 1St Floor, Room No. 136, Scindia House, N.M. Marg, Ballard Pier, Mumbai-400038. Appellant) Respondent) 2

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT BEENA PILLAI, JM & MS PADMAVATHY S, AM I.T. (TP) A. No. 1479/Mum/2015 (Assessment Year: 2010-11) Credit Agricole Corporate and Investment Bank (Formerly known as 'Calyon Bank') 11th Floor, Hoechst House, Nariman Point, Mumbai-400021. PAN: AACCC3872B Vs. DCIT (International Taxation)- 2(1)(1), 1st Floor, Room No. 136, Scindia House, N.M. Marg, Ballard Pier, Mumbai-400038. Appellant) Respondent) Ι.Τ.Α. No. 1839/Mum/2015 (Assessment Year: 2010-11) ADIT (International Taxation)- 1(2), Room No. 119, 1st Floor, Scindia House, N.M. Marg, Ballard Pier, Mum…

DCIT (It) 2(1)(1), Mumbai vs. Credit Agricole Corporate and Investment Bank, Mumbai

Accordingly these grounds are dismissed as not pressed

ITA 1165/MUM/2016[2011-12]Status: DisposedITAT Mumbai20 Mar 2025AY 2011-12

Bench: Smt Beena Pillai, Jm & Ms Padmavathy S, Am I.T. (Tp) A. No. 1479/Mum/2015 (Assessment Year: 2010-11) Credit Agricole Corporate & Investment Bank (Formerly Known As 'Calyon Bank') 11Th Floor, Hoechst House, Nariman Point, Mumbai-400021. Pan: Aaccc3872B Vs. Dcit (International Taxation)- 2(1)(1), 1St Floor, Room No. 136, Scindia House, N.M. Marg, Ballard Pier, Mumbai-400038. Appellant) : Respondent) Ι.Τ.Α. No. 1839/Mum/2015 (Assessment Year: 2010-11) Adit (International Taxation)- 1(2), Room No. 119, 1St Floor, Scindia House, N.M. Marg, Ballard Pier, Mumbai-400038. Appellant) Credit Agricole Corporate & Investment Bank, Vs.11Th Floor, Hoechst House, Nariman Point, Mumbai-400021. Pan: Aaccc3872B : Respondent) Ι.Τ.Α. No. 1273/Mum/2016 (Assessment Year: 2011-12) Credit Agricole Corporate & Investment Bank (Formerly Known As 'Calyon Bank') 11Th Floor, Hoechst House, Nariman Point, Mumbai-400021. Pan: Aaccc3872B Vs. Dcit (International Taxation)- 2(1)(1), 1St Floor, Room No. 136, Scindia House, N.M. Marg, Ballard Pier, Mumbai-400038. Appellant) : Respondent) Ι.Τ.Α. No. 1165/Mum/2016 (Assessment Year: 2011-12) Dcit (International Taxation)- 1(1)(1), Room No. 114, 1St Floor, Scindia House, N.M. Marg, Ballard Estate, Mumbai-400038. Appellant) Vs. Credit Agricole Corporate & Investment Bank, 11Th & 12Th & 14Th Floor, Hoechst House, Nariman Point, Mumbai-400021. Pan: Aaccc3872B : Respondent)

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT BEENA PILLAI, JM & MS PADMAVATHY S, AM I.T. (TP) A. No. 1479/Mum/2015 (Assessment Year: 2010-11) Credit Agricole Corporate and Investment Bank (Formerly known as 'Calyon Bank') 11th Floor, Hoechst House, Nariman Point, Mumbai-400021. PAN: AACCC3872B Vs. DCIT (International Taxation)- 2(1)(1), 1st Floor, Room No. 136, Scindia House, N.M. Marg, Ballard Pier, Mumbai-400038. Appellant) : Respondent) Ι.Τ.Α. No. 1839/Mum/2015 (Assessment Year: 2010-11) ADIT (International Taxation)- 1(2), Room No. 119, 1st Floor, Scindia House, N.M. Marg, Ballard Pier, M…

ADIT (It) 1(2), Mumbai vs. Credit Agricole Corporate and Investment Bank, Mumbai

Accordingly these grounds are dismissed as not pressed

ITA 1839/MUM/2015[2010-11]Status: DisposedITAT Mumbai20 Mar 2025AY 2010-11

Bench: Smt Beena Pillai, Jm & Ms Padmavathy S, Am I.T. (Tp) A. No. 1479/Mum/2015 (Assessment Year: 2010-11) Credit Agricole Corporate & Dcit (International Taxation)- Investment Bank (Formerly 2(1)(1), 1St Floor, Room No. 136, Known As ‘Calyon Bank’) Vs. 11Th Floor, Hoechst House, Scindia House, N.M. Marg, Nariman Point, Mumbai-400021. Ballard Pier, Mumbai-400038. Pan: Aaccc3872B Appellant) : Respondent)

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT BEENA PILLAI, JM & MS PADMAVATHY S, AM I.T. (TP) A. No. 1479/Mum/2015 (Assessment Year: 2010-11) Credit Agricole Corporate and DCIT (International Taxation)- Investment Bank (Formerly 2(1)(1), 1st Floor, Room No. 136, known as ‘Calyon Bank’) Vs. 11th Floor, Hoechst House, Scindia House, N.M. Marg, Nariman Point, Mumbai-400021. Ballard Pier, Mumbai-400038. PAN: AACCC3872B Appellant) : Respondent) I.T.A. No. 1839/Mum/2015 (Assessment Year: 2010-11) ADIT (International Taxation)- Credit Agricole Corporate and 1(2), Investment Bank, Room No. 119, 1st F…

Credit Agricole Corporate and Investment Bank, Mumbai vs. DCIT (It) 2(1)(1), Mumbai

Accordingly these grounds are dismissed as not pressed

ITA 1479/MUM/2015[2010-11]Status: DisposedITAT Mumbai20 Mar 2025AY 2010-11

Bench: Smt Beena Pillai, Jm & Ms Padmavathy S, Am I.T. (Tp) A. No. 1479/Mum/2015 (Assessment Year: 2010-11) Credit Agricole Corporate & Investment Bank (Formerly Known As ‘Calyon Bank’) 11Th Floor, Hoechst House, Nariman Point, Mumbai-400021. Pan: Aaccc3872B Vs. Dcit (International Taxation)- 2(1)(1), 1St Floor, Room No. 136, Scindia House, N.M. Marg, Ballard Pier, Mumbai-400038. Appellant) Respondent)

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT BEENA PILLAI, JM & MS PADMAVATHY S, AM I.T. (TP) A. No. 1479/Mum/2015 (Assessment Year: 2010-11) Credit Agricole Corporate and Investment Bank (Formerly known as ‘Calyon Bank’) 11th Floor, Hoechst House, Nariman Point, Mumbai-400021. PAN: AACCC3872B Vs. DCIT (International Taxation)- 2(1)(1), 1st Floor, Room No. 136, Scindia House, N.M. Marg, Ballard Pier, Mumbai-400038. Appellant) Respondent) I.T.A. No. 1839/Mum/2015 (Assessment Year: 2010-11) ADIT (International Taxation)- 1(2), Room No. 119, 1st Floor, Scindia House, N.M. Marg, Ballard Pier, Mum…

Il&Fs Rail Ltd., Gurgaon vs. DCIT, Gurgaon

In the result, appeals of the assesses are allowed, pro tanto

ITA 1288/DEL/2016[2011-12]Status: DisposedITAT Delhi17 Mar 2025AY 2011-12

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

…t page 647 of the paper book Volume I furnished by the Department. 15.5 Shri Indruj Singh Rai, Special Counsel for the Department referring to the judgment rendered by Hon’ble Apex Court in the case of Assessing Officer (International Taxation) vs. Nestle SA, 458 ITR 756 submitted that the Hon’ble Court in the said case has given emphasis on the “treaty practice” being followed for issue of separate notifications for allowing benefit pursuant to Most Favored Nation (MFN) clause provided in protocol. Whereas, in the present case as mentioned earlier there is no practice of issuing separate notification for each co…

Loparex Holding Bv, Mumbai vs. ACIT, International Taxation, Circle-3(1)(2), Mumbai

In the result the appeal filed by the assessee stands dismissed

ITA 4813/MUM/2023[2021-22]Status: DisposedITAT Mumbai28 Feb 2025AY 2021-22

Bench: Smt. Beena Pillai () & Shri Renu Jauhri ()

Section 234DSection 270ASection 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI RENU JAUHRI (ACCOUNTANT MEMBER) I.T.A. No.4813/Mum/2023 Assessment Year: 2021-22 Loparex Holding BV Assistant 901-902, First Avenue, Commissioner of 9th Floor, Goregaon- Income-tax Mulund Link Road, International Near Inorbit Mall, Vs. Taxation, Malad West, Circle – 3(1)(2), Mumbai – 400 064 Mumbai PAN: AAECL3546M (Appellant) (Respondent) Appellant by None Respondent by Shri Krishna Kumar, SR. D.R. Date of Hearing 19.02.2025 Date of Pronouncement 28.02.2025 ORDER Per: Smt. Beena Pillai, J.M.: The Pres…

Remfry & Sagar, Delhi vs. ACIT, Circle-61(1), Delhi

In the result, appeals of the assesses are allowed, pro tanto

ITA 1631/DEL/2024[2018-19]Status: DisposedITAT Delhi04 Feb 2025AY 2018-19

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

…t page 647 of the paper book Volume I furnished by the Department. 15.5 Shri Indruj Singh Rai, Special Counsel for the Department referring to the judgment rendered by Hon’ble Apex Court in the case of Assessing Officer (International Taxation) vs. Nestle SA, 458 ITR 756 submitted that the Hon’ble Court in the said case has given emphasis on the “treaty practice” being followed for issue of separate notifications for allowing benefit pursuant to Most Favored Nation (MFN) clause provided in protocol. Whereas, in the present case as mentioned earlier there is no practice of issuing separate notification for each co…

Sukriti Information Systems Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, appeals of the assesses are allowed, pro tanto

ITA 1515/DEL/2017[2012-13]Status: DisposedITAT Delhi31 Jan 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

…t page 647 of the paper book Volume I furnished by the Department. 15.5 Shri Indruj Singh Rai, Special Counsel for the Department referring to the judgment rendered by Hon’ble Apex Court in the case of Assessing Officer (International Taxation) vs. Nestle SA, 458 ITR 756 submitted that the Hon’ble Court in the said case has given emphasis on the “treaty practice” being followed for issue of separate notifications for allowing benefit pursuant to Most Favored Nation (MFN) clause provided in protocol. Whereas, in the present case as mentioned earlier there is no practice of issuing separate notification for each co…

Harsh Vardhan Goyal HUF, Delhi vs. ITO, Ward 2(1), Delhi

In the result, appeals of the assesses are allowed, pro tanto

ITA 1246/DEL/2024[2012-13]Status: DisposedITAT Delhi27 Jan 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

…t page 647 of the paper book Volume I furnished by the Department. 15.5 Shri Indruj Singh Rai, Special Counsel for the Department referring to the judgment rendered by Hon’ble Apex Court in the case of Assessing Officer (International Taxation) vs. Nestle SA, 458 ITR 756 submitted that the Hon’ble Court in the said case has given emphasis on the “treaty practice” being followed for issue of separate notifications for allowing benefit pursuant to Most Favored Nation (MFN) clause provided in protocol. Whereas, in the present case as mentioned earlier there is no practice of issuing separate notification for each co…

Sms Group Gmbh (Formerly Sms Siemag Ag), New Delhi vs. ACIT, Circle- 3(1)(2), Intl Taxtion, New Delhi

In the result, appeals of the assesses are allowed, pro tanto

ITA 1073/DEL/2014[2005-06]Status: DisposedITAT Delhi06 Jan 2025AY 2005-06

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

…t page 647 of the paper book Volume I furnished by the Department. 15.5 Shri Indruj Singh Rai, Special Counsel for the Department referring to the judgment rendered by Hon’ble Apex Court in the case of Assessing Officer (International Taxation) vs. Nestle SA, 458 ITR 756 submitted that the Hon’ble Court in the said case has given emphasis on the “treaty practice” being followed for issue of separate notifications for allowing benefit pursuant to Most Favored Nation (MFN) clause provided in protocol. Whereas, in the present case as mentioned earlier there is no practice of issuing separate notification for each co…

K K Spun India Limited, Delhi vs. DCIT Central Circle-2 New Delhi, Jhandewalan Delhi

In the result, appeals of the assesses are allowed, pro tanto

ITA 2008/DEL/2024[2021-22]Status: DisposedITAT Delhi03 Jan 2025AY 2021-22

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

…t page 647 of the paper book Volume I furnished by the Department. 15.5 Shri Indruj Singh Rai, Special Counsel for the Department referring to the judgment rendered by Hon’ble Apex Court in the case of Assessing Officer (International Taxation) vs. Nestle SA, 458 ITR 756 submitted that the Hon’ble Court in the said case has given emphasis on the “treaty practice” being followed for issue of separate notifications for allowing benefit pursuant to Most Favored Nation (MFN) clause provided in protocol. Whereas, in the present case as mentioned earlier there is no practice of issuing separate notification for each co…

Standex Europe Besloten Vennootschap, Netherland vs. ACIT, Circle 3(1)(2), International Taxation, New Delhi

The appeal is dismissed

ITA 2808/DEL/2023[2021-22]Status: DisposedITAT Delhi06 Sept 2024AY 2021-22

Bench: Dr. B.R.R. Kumar & Shri Anubhav Sharmaassessment Year: 2021-22 Standex Europe Besloten Vs Acit, Vennootschap, Circle-3(1)(2), Prins Bernhardplein 200, International Taxation, Amsterdam, New Delhi. Netherlands. Pan: Aaocs7755F (Appellant) (Respondent) Assessee By : Shri Sachin Mehta, Ca Revenue By : Shri Sandeep Mishra, Sr.Dr Date Of Hearing : 02.09.2024 Date Of Pronouncement : 06.09.2024

For Appellant: Shri Sachin Mehta, CAFor Respondent: Shri Sandeep Mishra, Sr.DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : D : NEW DELHI BEFORE DR. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2021-22 Standex Europe Besloten Vs ACIT, Vennootschap, Circle-3(1)(2), Prins Bernhardplein 200, International Taxation, Amsterdam, New Delhi. Netherlands. PAN: AAOCS7755F (Appellant) (Respondent) Assessee by : Shri Sachin Mehta, CA Revenue by : Shri Sandeep Mishra, Sr.DR Date of Hearing : 02.09.2024 Date of Pronouncement : 06.09.2024 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the assessee against the final assessment order dated…