“ DTAA benefit ”

India Vs. Azadi Bachao Andolan 263 ITR 706 (SC); and Vodafone International Holdings B.V v. Union of India

For fees for technical or consultancy services to 'make available' technical knowledge or know-how under a DTAA, the service must transmit such knowledge, allowing the recipient to derive an enduring benefit and utilize it independently in the future.

341 ITR 1 · 2012 · Supreme Court

295

(i) Formula One World Championship Ltd. v. CIT

Legitimate tax planning is permissible, allowing taxpayers to arrange their affairs to minimize tax liabilities while respecting the "look at test" for transaction genuineness and the separate entity principle in corporate taxation. The source of funds for treaty-beneficial structures does not automatically invalidate the transaction.

394 ITR 80 · 2017 · Supreme Court

200

Assessing Officer (International Taxation) v. Nestle SA

This case provides foundational principles that illuminate the contours of the concept of 'Permanent Establishment' (PE) under tax treaties, especially regarding a 'fixed place' PE.

458 ITR 756 · 2023 · Supreme Court

122

CIT v. P.V.A.L. Kulandagan Chettiar

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.

267 ITR 654 · 2004 · Supreme Court

59 ITR 699 · 1966 · Supreme Court

This case established a principle regarding the application of Double Taxation Avoidance Agreements (DTAAs) versus domestic tax law, particularly concerning the use of more beneficial provisions for an assessee, though its specific impact has been nullified by subsequent legal amendments.

CIT v. Manmohan Das

392 ITR 80 · 2017 · High Court

The eligibility for an assessee to carry forward and set off losses, including capital losses, against future income is determined by the Assessing Officer in the year the set-off is claimed, not in the year the loss was incurred.

Tax v. ZTE Corporation

(5)) 3.12. DCIT v. Patni Computer Systems Ltd.

Payments for acquiring a software license, where only the right to use the software is granted and no copyright ownership is transferred, do not constitute 'royalty' under Section 9(1)(vi) of the Income Tax Act or the India-China Double Taxation Avoidance Agreement. The judgment clarifies the distinction between copyright transfer and a mere license to use by referring to Sections 13 and 14 of the Copyright Act.

114 ITD 159 · 2008 · ITAT

ITA 1783/KOL/2024[2015-2016]Status: DisposedITAT Kolkata20 Mar 2026AY 2015-2016

An assessee has the option to choose between the provisions of the Income-tax Act and a Double Taxation Avoidance Agreement (DTAA) in any given year, and the non-election of DTAA benefits in one year does not prevent claiming them in subsequent years.

Judgments citing DTAA benefit

Philips India Limited, Kolkata vs. A.C.I.T., Circle - 11(1), Kolkata

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115Section 244ASection 250

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C' BENCH AT KOLKATA Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA

Ge Engine Services Llc, United States of America vs. Assistant Commissioner of Income Tax, New Delhi

ITA 3700/DEL/2023[AY 2021-22]Status: DisposedITAT Delhi11 Mar 2026

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 143(2)Section 143(3)Section 144CSection 144C(5)Section 9(1)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, D: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH

DCIT (International Taxation)-2, Hyderabad vs. Thogarchedu Subha Sri, Hyderabad

The appeal of the Revenue is dismissed

ITA 1058/HYD/2025[2023-24]Status: DisposedITAT Hyderabad11 Feb 2026AY 2023-24

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri BG Reddy, Advocate

Section 115A(1)(a)Section 143(1)Section 154Section 90(4)Section 90(5)

electronically only on 26.08.2024, much after the due date. It was contended that filing of Form No.10F is a mandatory pre- condition for availing DTAA benefits under section 90 of the Act and non- compliance thereof disentitles the assessee from claiming such benefit. In support of this contention, reliance ... requirement is only that Form No.10F should be Page 4 of 10 ITA No.1058/Hyd/2025 DCIT (International Taxation) Vs. Thogarchedu Subha Sri furnished to claim DTAA benefits. In the absence of any statutory time limit, delayed filing of Form No.10F cannot result in denial of substantive treaty benefits

Ishares Core Msci Total International Stock Etf (As A Successor to Ishare Core Taotal International Stock Mauritius Company ), Mumbai vs. Dy CIT (Int. Tax)-2(2)(1), Mumbai

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 6774/MUM/2025[2023-24]Status: DisposedITAT Mumbai02 Jan 2026AY 2023-24

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhailishares Core Msci Emerging Markets Etf (As A Successor To Ishares Core Emerging Markets Mauritius Company) C/O Ernst & Young Llp, 17Th Floor, The Ruby, 29, Senapati Bapat Marg, ............... Appellant Dadar (West), Mumbai - 400028 Pan : Aafci3337N V/S Deputy Commissioner Of Income Tax (International Tax) - 2(2)(2) Room No.606, 6Th Floor, Kautilya Bhavan, ……………… Respondent C-41 To C-43, G-Block, Bandra Kurla Complex, Bandra (East), Mumbai – 400051 Ishares Msci All Country Asia Ex Japan Etf C/O Ernst & Young Llp, 17Th Floor, The Ruby, 29, Senapati Bapat Marg, Dadar (West), Mumbai - 400028 Pan : Aabti7439L ............... Appellant

For Appellant: Shri Pranav GandhiFor Respondent: Shri Satya Pal Kumar, CIT-DR

Section 143(3)Section 144C(13)Section 144C(5)Section 70Section 70(2)

erred in not following the binding decisions of the Jurisdictional Tribunal pronounced in favour of the Fund for AY 2022-23 and rejecting the DTAA benefits merely on the ground that the same have not attained finality. Ground of Appeal Nos. 13 - 14: Arithmetical errors in the computation sheet ... erred in not following the binding decision of the Jurisdictional Tribunal pronounced in favour of the Fund for AY 2022-23 and rejecting the DTAA benefits merely on the ground that the same have not attained finality. Ground of Appeal Nos. 7-10: Arithmetical errors in the computation sheet

Ishares Core Msci Emerging Markets Etf (As A Successor to Ishares Core Emerging Markets Mauritius Company, Mumbai vs. DCIT (Tp) 2(2)(2), Mumbai

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 6051/MUM/2025[2023-24]Status: DisposedITAT Mumbai02 Jan 2026AY 2023-24

For Appellant: Shri Pranav GandhiFor Respondent: Shri Satya Pal Kumar, CIT-DR

Section 143(3)Section 144C(13)Section 144C(5)Section 70Section 70(2)

G S Strategic Investments Limited, Mumbai vs. ACIT International Tax Circle 2(3)(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 5644/MUM/2025[2023-24]Status: DisposedITAT Mumbai30 Dec 2025AY 2023-24

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 112Section 143(3)Section 144C(13)Section 74

boundary. 17. The Assessing Officer‟s approach that total income must first be computed under the Act by netting gains and losses and thereafter DTAA benefit is to be granted, proceeds on an inverted understanding of the treaty‟s role. A treaty, where applicable, is not merely a final stage

Anuvu Uk Operations Limited, United Kingdom vs. Deputy Commissioner of Income Tax, Circle International Tax 1(1)(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 2021/DEL/2025[2022-23]Status: DisposedITAT Delhi15 Dec 2025AY 2022-23

Bench: Shri M. Balaganesh & Shri Vimal Kumaranuvu Uk Operations Ltd, Vs. Dcit, C/O. Anuvu Uk Operations Ltd, International Tax- 85, Tottentham Court Road, 1(1)(1) London, Greater Loan, United Kingdom, Wit4Tq (Appellant) (Respondent) Pan:Aagcg9126Q

For Appellant: Ms. Shruti Khimta, ARFor Respondent: Shri M. S. Netrapal, CIT DR

Section 143(3)Section 144C(5)Section 9(1)(vi)Section 9(1)(vii)

more beneficial i.e. provisions of Act or DTAA, shall apply. Once it is accepted by the Revenue that assessee is eligible for India- UK DTAA benefit, the definition of royalty as per Article 13(3) of the DTAA would prevail as it is more beneficial to the assessee

M/S Sanco Holding As, Dehradun vs. DCIT(International Taxation), Dehradun

In the result, the appeal of the assessee is allowed

ITA 35/DDN/2025[2022-23]Status: DisposedITAT Dehradun17 Sept 2025AY 2022-23

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 143(3)Section 144CSection 448Section 44BSection 90(2)

Appellant had duly invoked the provisions of Article 21(4) of the India-Norway DTAA in its tax return. The rejection of the DTAA benefits is arbitrary and contrary to the principles of international tax law. 5 That the Ld. AO has failed to consider all the relevant submissions

Saligrama Rajendra Prasad Rashmi, Mysore vs. Income Tax Officer, Ward-5(3)(5), Bangalore

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 2414/BANG/2024[2018-19]Status: DisposedITAT Bangalore10 Sept 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2018-19

For Appellant: Smt. Manasa Ananthan, AdvocateFor Respondent: Shri Subramanian S, JCIT (DR)

sources” and mistakenly marked in Schedule OS that no TRC was available. Consequently, the CPC, while processing the return u/s 143(1), denied the DTAA benefit and raised the demand. 14.2 The assessee claims that the omission was inadvertent and bona fide. She promptly approached her tax consultant, who advised

Anuvu Uk Operations Ltd (Earlier Knows As Global Eagle Entertainment Limited), London vs. ACIT, Circle-Int.Taxation 1(1)(1), Delhi

In the result, appeal of the assessee is partly allowed

ITA 806/DEL/2023[2020-21]Status: DisposedITAT Delhi03 Sept 2025AY 2020-21

Bench: Shri Vikas Awasthy & Shri Naveen Chandraआअसं.1879 और 1878/िद"ी/2022 (िन.व. 2018-19 और 2019-20)

For Appellant: Shri Ravi Sharma & Ms. Shruti Khimta, AdvocatesFor Respondent: Ms. Anjula Jain, CIT(DR)

ITA 3338/DEL/2023[AY 2021-22]Status: DisposedITAT Delhi03 Sept 2025

Anuvu Uk Operations Limited (Earlier Known As Global Eagle Entertainment Limited), United Kingdom vs. Assistant Commissioner of Income-Tax, Int Tax Circle 1(1)(1), New Delhi

In the result, appeal of the assessee is partly allowed

Bench: Shri Vikas Awasthy & Shri Naveen Chandraआअसं.1879 और 1878/िद"ी/2022 (िन.व. 2018-19 और 2019-20)

For Appellant: Shri Ravi Sharma & Ms. Shruti Khimta, AdvocatesFor Respondent: Ms. Anjula Jain, CIT(DR)

ITA 1879/DEL/2022[2018-19]Status: DisposedITAT Delhi03 Sept 2025AY 2018-19

Anuvu Uk Operations Ltd (Erstwhile Known As Global Eagle Entertainment Limited), London vs. ACIT, Int. Tax. 1(3)(1), New Delhi

In the result, appeal of the assessee is partly allowed

Bench: Shri Vikas Awasthy & Shri Naveen Chandraआअसं.1879 और 1878/िद"ी/2022 (िन.व. 2018-19 और 2019-20)

For Appellant: Shri Ravi Sharma & Ms. Shruti Khimta, AdvocatesFor Respondent: Ms. Anjula Jain, CIT(DR)

ITA 1878/DEL/2022[2019-20]Status: DisposedITAT Delhi03 Sept 2025AY 2019-20

Anuvu Uk Operations Ltd (Erstwhile Known As Global Eagle Entertainment Limited), London vs. ACIT, Int. Tax. 1(3)(1), New Delhi

In the result, appeal of the assessee is partly allowed

Bench: Shri Vikas Awasthy & Shri Naveen Chandraआअसं.1879 और 1878/िद"ी/2022 (िन.व. 2018-19 और 2019-20)

For Appellant: Shri Ravi Sharma & Ms. Shruti Khimta, AdvocatesFor Respondent: Ms. Anjula Jain, CIT(DR)

ITA 1198/MUM/2025[2022-23]Status: DisposedITAT Mumbai13 Aug 2025AY 2022-23

Tfdac Ireland II Limited, Ireland vs. Deputy Commissioner of Income Tax International Tax Circle 4(1)(2) Mumbai, Mumbai

ITA 1157/MUM/2025[2022-23]Status: DisposedITAT Mumbai13 Aug 2025AY 2022-23

rebut the applicability of the India–Ireland DTAA, the conclusion that the principal purpose of the assessee‟s incorporation was to obtain India–Ireland DTAA benefits is unsustainable. The impugned finding is, therefore, set aside. 75. Alternatively, and without prejudice, we also find merit in the submission that, even under

Dae(Sy22) Leasing (Ireland)41, Designated Activity Company, Mumbai vs. Assistant Commissioner of Income Tax International Taxation Circle 2(1)(2), Mumbai

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

ITA 1156/MUM/2025[2022-22]Status: DisposedITAT Mumbai13 Aug 2025AY 2022-22

Dae (Sabs) Leasing Ireland 43 Designated Activity Company, Mumbai vs. Assistant Commissioner of Income Tax Int Tax.Circle 2(1)(2), Mumbai

In the result, appeals of the assessees are allowed and

ITA 1155/MUM/2025[2022-23]Status: DisposedITAT Mumbai13 Aug 2025AY 2022-23

Dae (Sabs) 10296 Ireland Designated Activity Company, Mumbai vs. Assistant Commissioner of Income Tax (Int Taxation), Cirlce 2(1)(2), Mumbai

In the result, appeals of the assessees are allowed and

ITA 1122/MUM/2025[2022-2023]Status: DisposedITAT Mumbai13 Aug 2025AY 2022-2023

Sky High Xliii Leasing Company Limited, Ireland vs. Assistant Commissioner of Income Tax Int Tax Circle 4 (2) (1) Mumbai, Mumbai