“treaty benefits”

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

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

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

makes it clear that the MLI Notification issued in August 2019, is invalid and does not have the legal sanction to restrict the tax treaty benefits under the existing and notified agreements as the right to enter into an agreement to curb non-taxation or reduced taxation through tax evasion ... similar expressions appear in another DTAA or because a party has subsequently joined a multilateral organisation. Accordingly, the Court held that any extension of treaty benefits to a new OECD member State can take effect only if India consciously accepts such extension, communicates this position to the treaty partner

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

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

makes it clear that the MLI Notification issued in August 2019, is invalid and does not have the legal sanction to restrict the tax treaty benefits under the existing and notified agreements as the right to enter into an agreement to curb non-taxation or reduced taxation through tax evasion ... similar expressions appear in another DTAA or because a party has subsequently joined a multilateral organisation. Accordingly, the Court held that any extension of treaty benefits to a new OECD member State can take effect only if India consciously accepts such extension, communicates this position to the treaty partner

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

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

makes it clear that the MLI Notification issued in August 2019, is invalid and does not have the legal sanction to restrict the tax treaty benefits under the existing and notified agreements as the right to enter into an agreement to curb non-taxation or reduced taxation through tax evasion ... similar expressions appear in another DTAA or because a party has subsequently joined a multilateral organisation. Accordingly, the Court held that any extension of treaty benefits to a new OECD member State can take effect only if India consciously accepts such extension, communicates this position to the treaty partner

Cargill International Trading Pte Ltd., Singapore vs. ACIT Circle Intl. Taxation 1(2)(1), New Delhi

In the result, the appeal of the assessee in ITA No

Bench: Shri Saktijit Dey & Shri Naveen Chandra

counsel for the assessee vehemently stated that the assessee is a Singapore based entity. It is undisputed that it is eligible for tax treaty benefits and does not have a Permanent Establishment in India. Accepted position by the Assessing Officer is that there is no PE. It is submitted that ... heard the rival submission, we find that the established facts are that the assessee is a Singapore based entity and is eligible for tax treaty benefits and does not have a Permanent Establishment in India. We find that the assessee is trading in commodities and apart from actual sale purchase

Tricentis Gmbh, Austria vs. The Deputy Commissioner of Income-Tax, International-Tax, Delhi

In the result, appeals are allowed, as indicated above

Bench: BEFORESHRI SAKTIJIT DEY (Vice President), SHRI S. RIFAUR RAHMAN (Accountant Member)

before learned DRP. While disposing of the objections in assessment year 2020-21, learned DRP directed the Assessing Officer to re-examine claim of treaty benefits keeping in view the additional evidences furnished by the assessee. Whereas, in assessment years 2021-22, learned DRP upheld the view expressed ... assessments in both the assessment years under dispute by taxing the income from sale of software as business income under the Act denying treaty benefits. 13. Opening his arguments, Sh. Percy Pardiwala, learned Senior Counsel appearing for the assessee submitted that the assessee was in existence and operating in Austria

Tricentis Gmbh, Austria vs. The Deputy Commissioner of Income-Tax

In the result, appeals are allowed, as indicated above

Bench: BEFORESHRI SAKTIJIT DEY (Vice President), SHRI S. RIFAUR RAHMAN (Accountant Member)

before learned DRP. While disposing of the objections in assessment year 2020-21, learned DRP directed the Assessing Officer to re-examine claim of treaty benefits keeping in view the additional evidences furnished by the assessee. Whereas, in assessment years 2021-22, learned DRP upheld the view expressed ... assessments in both the assessment years under dispute by taxing the income from sale of software as business income under the Act denying treaty benefits. 13. Opening his arguments, Sh. Percy Pardiwala, learned Senior Counsel appearing for the assessee submitted that the assessee was in existence and operating in Austria

Saket Kanoi, Gurgaon vs. DCIT Intl. Taxation, Gurgaon

In the result, the appeal of the assessee is allowed

Bench: Dr. B. R. R. Kumar, Sh. Yogesh Kumar Us

made changes amending the India UAE Treaty meaning that taxability in one of the contracting state is not a sine qua non to avail treaty benefits as appreciated by the Hon’ble Mumbai ITAT in Meera Bhatia case dt : 29-10-09.” 3. During the scrutiny proceedings, it was noted ... suffered tax anywhere in the world. Accordingly, vide show cause dated 02.12.2022, the assessee was afforded an opportunity to explain as to why tax treaty benefits may not be disallowed. The assessee vide response dated 06.12.2022 submitted the following: (a) That actual payment of tax in UAE is not required

Ohm Juniper Longterm Fund Limited, Mauritius vs. DCIT Intl. Taxation -2(2)(2), New Delhi

Bench: Shri Saktijit Dey, Hon’Ble & Shri M. Balaganeshm/S. Ohm Juniper Longterm Vs. Dcit, Fund Ltd, International Taxation- 5Th Floor, Ebene Esplanade, 2(22)(2), 24 Cybercity, Ebene, New Delhi Mauritius (Appellant) (Respondent) Pan:Aacco2383D

dated 23.06.2023. 2. The assessee has raised the following grounds of appeal before us:- “1. GROUND NO. I-DENIAL OF INDIA-MAURITIUS TAX TREATY BENEFIT 1.1 On the facts and in the circumstances of the case and in law, the learned DCIT has erred in making addition ... control and management of the appellate is outside Mauritius is based on inadequate and incorrect factual analysis, leading to an erroneous denial of Treaty benefits 2. Ground No. II - MISMATCH IN THE INCOME ASSESSED AS PER ASSESSMENT ORDER AND TAX COMPUTATION SHEET: 2.1 On the facts and in the circumstances

General Motors Overses Disribution Coporation, Usa vs. ACIT Circle International Taxation 1(3)(1), New Delhi

The appeal of the assessee is allowed

Bench: Dr. B.R.R. Kumar & Shri Anubhav Sharmaassessment Year: 2014-15 General Motors Company Usa, Vs Acit, Circle International 1209 Orange Street, Taxation 1(3)(1), Wilmington Delaware New Delhi – 110 002 United States, Zip Code - 19801 (Pan: Aaecg5571H) (Appellant) (Respondent) Assessment Year: 2015-16 General Motors Overseas Vs Acit, Circle International Distribution Corporation, Usa Taxation 1(3)(1), 2711, Centreville Roadnew Castle New Delhi – 110 002 County, Wilmington, Usa-19808 (Pan: Aaecg5571H) (Appellant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Adv., Shri Vishal Kalra, Adv., Shri Ss Tomar, Adv. & Shri Sumeet Hemkar, Ca Revenue By : Shri Vizay B. Vasanta, Cit-Dr Date Of Hearing : 05.07.2024 Date Of Pronouncement : 05.09.2024 Order Per Anubhav Sharma, Jm:

explanation to the US Model Convention, it has been explained that this provision inter alia prevents the use of fiscally transparent entities to claim treaty benefits in circumstances where the person investing through such an entity is not subject to tax on the income in its state of residence. This ... right but in the hands of the partners, as long as the entire income of the partnership firm is taxed in the residence country, treaty benefits cannot be declined. The relevant extracts of the ruling are reproduced as under: "75. A view is thus indeed possible that, given the context

General Motors Company, Usa vs. ACIT Circlr International Taxation 1(3)(1), New Delhi

The appeal of the assessee is allowed

Bench: Dr. B.R.R. Kumar & Shri Anubhav Sharmaassessment Year: 2014-15 General Motors Company Usa, Vs Acit, Circle International 1209 Orange Street, Taxation 1(3)(1), Wilmington Delaware New Delhi – 110 002 United States, Zip Code - 19801 (Pan: Aaecg5571H) (Appellant) (Respondent) Assessment Year: 2015-16 General Motors Overseas Vs Acit, Circle International Distribution Corporation, Usa Taxation 1(3)(1), 2711, Centreville Roadnew Castle New Delhi – 110 002 County, Wilmington, Usa-19808 (Pan: Aaecg5571H) (Appellant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Adv., Shri Vishal Kalra, Adv., Shri Ss Tomar, Adv. & Shri Sumeet Hemkar, Ca Revenue By : Shri Vizay B. Vasanta, Cit-Dr Date Of Hearing : 05.07.2024 Date Of Pronouncement : 05.09.2024 Order Per Anubhav Sharma, Jm:

explanation to the US Model Convention, it has been explained that this provision inter alia prevents the use of fiscally transparent entities to claim treaty benefits in circumstances where the person investing through such an entity is not subject to tax on the income in its state of residence. This ... right but in the hands of the partners, as long as the entire income of the partnership firm is taxed in the residence country, treaty benefits cannot be declined. The relevant extracts of the ruling are reproduced as under: "75. A view is thus indeed possible that, given the context

Tyco Electronics Singapore Pte Limited, Bangalore vs. DCIT, Circle- Int. Tax. 3(1)(1), Delhi

The appeal is allowed

Bench: Dr. B.R.R. Kumar & Shri Anubhav Sharmaassessment Year: 2017-18 Tyco Electronics Singapore Vs Dcit, Pte Limited, Circle Intl. Taxation Te Park-22B, Doddenakundi 3(1)(1), 2Nd Phase Industrial Area, Delhi. Whitefield Road, Bengaluru – 560 048, Karnataka. Pan: Aadct9910C (Appellant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Advocate & Ms Somya Jain, Ca Revenue By : Shri Vizay B. Vasanta, It-Dr & Shri Anshul, Sr. Dr Date Of Hearing : 05.07.2024 Date Of Pronouncement : 05.09.2024 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Assessee Against The Final Assessment Order Dated 23.06.2022 Passed U/S 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 (Hereinafter Referred As ‘The Act’), By Assessing Officer, Circle Int. Taxation 3(1)(1), Delhi (Hereinafter Referred To As The Ld. Ao).

same. Thereafter, vide notice dated 18.09.2021 the assessee was asked to show cause as to why it should not be held ineligible for the treaty benefits under the DTAA in the absence of any details pertaining to its economic substance. In response dated 21.09.202, the assessee merely provided as under ... that the assessee has failed to conclusively establish its eligibility for exemption of taxability of LTCG in India on sale of shares, that the treaty benefits in the case of the assessee were accordingly withdrawn and the provisions of tax were made applicable. Thus, we are of the considered view