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“MLI”

International TaxDTAADTAA634 judgments

The decision most relied on for MLI is Sky High Appeal XLIII Leasing Company Ltd. v. ACIT (177 Taxmann.com 579), cited in 85 judgments on BharatTax.

Leading authorities on MLI

Sky High Appeal XLIII Leasing Company Ltd. v. ACIT
177 Taxmann.com 579 · ITAT
85
citing judgments

The Multilateral Instrument (MLI) does not become legally enforceable under domestic law without a specific notification under section 90(1) of the Income Tax Act, 1961, for each affected Double Taxation Avoidance Agreement (DTAA).

CIT v. McDowell & Co. Ltd.
180 Taxmann 514 · 2009 · Supreme Court
18
citing judgments

The specific words 'know-how, patents, copyrights, trade marks, licenses and franchises' constitute a distinct class of positive rights that are capable of being used or put to use, and the expression 'any other business or commercial rights of similar nature' is to be read along with the preceding categories, not as a separate category.

Judgments citing MLI

Sachin Jadhav, Pune vs. ITO Ward 2(2), Pune

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

ITA 941/PUN/2025[2017-18]Status: DisposedITAT Pune08 Sept 2025AY 2017-18

Bench: Dr. Manish Boradआयकर अपील सं / Ita No.941/Pun/2025 धििाारण वर्ा / Assessment Year: 2017-2018 Sachin Jadhav, Vs Ito Ward-2(2), Row House No.2, Omkar Pune Apartments, Vidnyan Nagar, Bavdhan, Khurd, Pune-411021 Maharashtra Pan-Asypj2913P Appellant Respondent

For Appellant: Shri Sachin JadhavFor Respondent: Shri Manoj Tripathi
Section 143(2)Section 250Section 68

आयकर अपीलीय अधिकरण " एस एम सी "न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH, PUNE BEFORE Dr

Sri Bhrigu Maharishi Arul Nilayam Trust, Thiruporor vs. CIT, Exemptions, Chennai

In the result, the appeal filed by the assessee is allowed for

ITA 825/CHNY/2025[-]Status: DisposedITAT Chennai08 Sept 2025

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.825/Chny/2025

Section 80GSection 80G(5)

आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मनु कुमार िग"र

Eishaddai Global Mission Trust, Chennai vs. CIT, Exemptions, Chennai

In the result, the appeal filed by the assessee is allowed

ITA 1101/CHNY/2025[-]Status: DisposedITAT Chennai08 Sept 2025

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1101/Chny/2025

Section 80GSection 80G(5)

आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मनु कुमार िग"र

Bright Educational Trust, Tiruvallur vs. CIT, Exemptions, Chennai

In the result, the appeal filed by the assessee is allowed for

ITA 1100/CHNY/2025[-]Status: DisposedITAT Chennai08 Sept 2025

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1100/Chny/2025 िनधा"रण वष"/Assessment Year: - Vs. Bright Educational Trust, The Commissioner Of Income No.12, Periyakuppam, Tax (Exemptions), Tiruvallur Railway Station, Chennai-600034, Tiruvallur Taluk – 602 002. [Pan: Aaatb 4608F] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 80GSection 80G(5)

आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मनु कुमार िग"र

Ghayathri Vidyalaya Trust, Chennai vs. CIT, Exemptions, Chennai

In the result, the appeal filed by the assessee is allowed for

ITA 1098/CHNY/2025[-]Status: DisposedITAT Chennai08 Sept 2025

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1098/Chny/2025 िनधा"रण वष"/Assessment Year: - V. Ghayathri Vidyalaya Trust, The Commissioner Of Income No.39, Nesamani Nagar, Tax (Exemptions), Perumbakkam, Medavakkam, Chennai-600034, Chennai – 601 302. [Pan: Aabtg 0846 M] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 80GSection 80G(5)

आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मनु कुमार िग"र

Nandigam Veerabrahmam, Rajahmundry vs. Income Tax Officer, Ward-2(1), Rajahmundry

In the result, the appeal of the assessee is allowed in terms of our aforesaid observations

ITA 271/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam03 Sept 2025AY 2018-19

Bench: Us:

Section 147Section 148Section 148A

आयकर अपीलीय अधिकरण, विशाखापटणम पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench श्री रिीश सूद, माननीय न्याययक सदस्य

Sri Sastha Charitable Trust, Chennai vs. CIT, Exemption, Chennai

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

ITA 839/CHNY/2025[-]Status: DisposedITAT Chennai03 Sept 2025

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 839/Chny/2025 M/S. Sri Sastha Charitable The Commissioner Of Trust, Vs. Income Tax (Exemption), No.10, 2Nd Floor, Chennai. Duraiswamy Pillai Street, West Tambaram, Chennai – 600 045. Pan: Aazts 0449L (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms. Sonali Kothari, Advocate ""यथ" क" ओर से/Respondent By : Shri Shiva Srinivas, Cit सुनवाई क" तारीख/Date Of Hearing : 02.09.2025 घोषणा क" तारीख/Date Of Pronouncement : 03.09.2025

For Appellant: Ms. Sonali Kothari, AdvocateFor Respondent: Shri Shiva Srinivas, CIT
Section 10Section 119Section 12ASection 80GSection 80G(5)

आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी जॉज" जॉज

ITO (TDS) Alwar, Alwar vs. Shri Baba Mohan Ramji Kalikholi Walamilkpur Gurjar, Alwar

9. In view of the above discussion, all the appeals filed by the department deserve to be dismissed

ITA 746/JPR/2025[2019-20]Status: DisposedITAT Jaipur02 Sept 2025AY 2019-20

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri P.C. Parwal, C.AFor Respondent: Shri Gautam Singh Choudhary, Addl. CIT
Section 194CSection 201(1)Section 38

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh xxu xks;y

ITO (TDS) Alwar, Alwar vs. Shri Baba Mohan Ramji Kalikholi Walamilkpur Gurjar, Alwar

9. In view of the above discussion, all the appeals filed by the department deserve to be dismissed

ITA 745/JPR/2025[2018-19]Status: DisposedITAT Jaipur02 Sept 2025AY 2018-19

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri P.C. Parwal, C.AFor Respondent: Shri Gautam Singh Choudhary, Addl. CIT
Section 194CSection 201(1)Section 38

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh xxu xks;y

ITO (TDS) Alwar, Alwar vs. Shri Baba Mohan Ramji Kalikholi Walamilkpur Gurjar, Alwar

9. In view of the above discussion, all the appeals filed by the department deserve to be dismissed

ITA 744/JPR/2025[2016-17]Status: DisposedITAT Jaipur02 Sept 2025AY 2016-17

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri P.C. Parwal, C.AFor Respondent: Shri Gautam Singh Choudhary, Addl. CIT
Section 194CSection 201(1)Section 38

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh xxu xks;y

ITO(TDS) Alwar, Alwar vs. Shri Baba Mohan Ramji Kalikholi Walamilkpur Gurjar, Alwar

9. In view of the above discussion, all the appeals filed by the department deserve to be dismissed

ITA 739/JPR/2025[2017-18]Status: DisposedITAT Jaipur02 Sept 2025AY 2017-18

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri P.C. Parwal, C.AFor Respondent: Shri Gautam Singh Choudhary, Addl. CIT
Section 194CSection 201(1)Section 38

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh xxu xks;y

Kandavarayanpatti Sree Meenakshi Sundareshwarar Chairtable Trust, Kandavarayanapatti vs. CIT(Exemptions), Chennai

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

ITA 1838/CHNY/2025[-]Status: DisposedITAT Chennai26 Aug 2025

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1838/Chny/2025 िनधा"रण वष"/Assessment Year: - V. Kandavarayanpatti Sree Meenakshi The Cit (Exemptions), Sundareshwarar Charitable Trust, Chennai. No.1/99, Mangudiyar Street, Kandavarayanpatti-630 203

For Appellant: Mr.Karuppiah, AdvFor Respondent: Mr. ARV Sreenivasan
Section 80GSection 80G(5)

आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी मनु कुमार िग"र

ACIT, Circle-1(1), Rajkot vs. Gandhi Reality (India) Private Limited, Rajkot

In the result, the appeal of the Revenue is dismissed

ITA 110/RJT/2025[2018-19]Status: DisposedITAT Rajkot25 Aug 2025AY 2018-19

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm

For Appellant: Shri R. K. Doshi, Ld. ARFor Respondent: Shri Praveen Verma, Ld. CIT. (DR)
Section 142(1)Section 143(2)Section 143(3)Section 144BSection 230

ITA No. 110/RJT/2025 Gandhi Reality(I) Pvt. Ltd IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN

Nourishment for Needy Trust, Chennai vs. CIT ( Exemption ), Chennai

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

ITA 823/CHNY/2025[2015-16]Status: DisposedITAT Chennai25 Aug 2025AY 2015-16

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.823/Chny/2025 िनधा"रण वष"/Assessment Year: - V. Nourishment For Needy Trust, The Cit(E), Plot No.17, Ground Floor Perumal Chennai-600034, Nagar Annexe, Chrompet S.O., Chennai 600 044. [Pan: Aadtn 9379 C] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Shri Hitesh, Advocate For Shri Anand, Advocate : ""यथ" क" ओर से /Respondent By Shri Bipin C.N, Cit : सुनवाईक"तारीख/Date Of Hearing 19.06.2025 : घोषणाक"तारीख /Date Of Pronouncement 25.08.2025

Section 80GSection 80G(5)

आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मनु कुमार िग"र

Green Earth Foundation, Chennai vs. CIT, Exemptions, Chennai

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

ITA 1099/CHNY/2025[-]Status: DisposedITAT Chennai25 Aug 2025

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita No.1099/Chny/2025 िनधा"रण वष"/Assessment Year: - V. The Cit(E), Green Earth Foundation, No.012/32, Mk Reddy Street, Aayakar Bhawan-Annexe Building, Tambaram, No.121, M.G.Road, Chennai-600045, Nungambakkam, Tamil Nadu Chennai-600034, Tamil Nadu [Pan: Aactg 7281 K] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Ms. S. Sonali, Advocate For अपीलाथ" क" ओर से/ Appellant By Shri S.P. Chidambaram, Advocate ""यथ" क" ओर से /Respondent By : Shri.Ar V Srinivasan, Cit सुनवाईक"तारीख/Date Of Hearing : 21.08.2025 घोषणाक"तारीख /Date Of Pronouncement : 25.08.2025

For Respondent: Shri.AR V Srinivasan, CIT
Section 80GSection 80G(5)

आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मनु कुमार िग"र

Sai Engineering, Angul vs. ITO Ward- 1(3), Jamshedpur

In the result, appeal of the assessee stands partly allowed for statistical purposes

ITA 153/RAN/2024[2022-23]Status: DisposedITAT Ranchi19 Aug 2025AY 2022-23

Bench: Before Shri George Mathan & Shri Ratnesh Nandan Sahayratnesh Nandan Sahayratnesh Nandan Sahayassessment Year : 2022-23 Sai Engineering, Sai Engineering, Vs. Income Tax Officer, Income Tax Officer, Satish Satish Singh, Singh, C/O C/O-Niranjan Ward-1(3), ), Pattnaik, Pattnaik, Plot Plot No. No. 750/1, 750/1, Jamshedpur. Jamshedpur. Simlipada, Simlipada, At/Po/Dist. At/Po/Dist.- Angul, Odissa Angul, Odissa-759112 Pan/Gir No. Pan/Gir No.Acqfs 1006 E (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None Revenue By : Shri Khubchand T Pandya, Khubchand T Pandya, Sr. Dr Date Of Hearing : 20/08 08/2025 Date Of Pronouncement : 20/08 /08/2025 O R D E R Per: Bench This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Addl/Jcit(A)-5, Mumbai 5, Mumbai Dated 05/03/2024 In Appeal No. In Appeal No. Addl/Jcit(A)-5 Mumbai/10015/2021 Mumbai/10015/2021-22 For The Assessment Year 2022- -23. 2. None Appeared Appeared On Behalf Of Assessee. Shri Khubchand T Pandya Khubchand T Pandya, Ld. Sr Dr Represented On Behalf Of The Revenue. Represented On Behalf Of The Revenue.

For Appellant: NoneFor Respondent: Shri Khubchand T Pandya

IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH

Krafto Charitable Foundation, Dadra and Nagar Haveli vs. ITO, Exemption Ward, Surat

ITA 76/SRT/2025[2017-18]Status: DisposedITAT Surat19 Aug 2025AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Bijayananda Pruseth

For Appellant: Ms. Hasti Vyas, A.RFor Respondent: Shri Ravi Kant Gupta, CIT DR

IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (HYBRID MODE) BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH

Punit Deora Trust, Mumbai vs. ITO, Ward, 25(3)(1), Mumbai

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

ITA 6792/MUM/2024[2019-20]Status: DisposedITAT Mumbai19 Aug 2025AY 2019-20

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri S.L. Jain, ARFor Respondent: Shri Kiran Unavekar, (Sr.DR)
Section 143(1)Section 143(1)(a)Section 161Section 24

IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT

Sahkari Ganna Vikas Samiti Ltd Unn, Shamli vs. ITO NFAC, NFAC Delhi

In the result, the appeals of the assessee in ITA Nos

ITA 4056/DEL/2024[2022-23]Status: DisposedITAT Delhi19 Aug 2025AY 2022-23

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri J.N. Shukla, AdvFor Respondent: Shri Manish Gupta, Sr. DR

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN

Sahkari Ganna Vikas Samiti Ltd Unn, Unn, Shamli vs. AO NFAC Delhi, NFAC New Delhi

In the result, the appeals of the assessee in ITA Nos

ITA 4035/DEL/2024[2020-21]Status: DisposedITAT Delhi19 Aug 2025AY 2020-21

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri J.N. Shukla, AdvFor Respondent: Shri Manish Gupta, Sr. DR

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN