“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

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

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

Radhey Shyam Saini, Hisar vs. Principal Commissioner of Income Tax, Rohtak

In the result, appeal of the assessee is allowed

ITA 2359/DEL/2024[2014-15]Status: DisposedITAT Delhi23 Jul 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2014-15 Vs. Pcit, Sh. Radhey Shyam Saini, H. No. 1174/334, Rohtak Ramlila Chowk, Hisar, Haryana Pan: Bxhps4356Q (Appellant) (Respondent) Assessee By Sh. Kuldeep Khera, Ca Sh. Mohit Girdhar, Ca Department By Sh. Mahesh Kumar, Cit(Dr) Date Of Hearing 15.07.2025 Date Of Pronouncement 23.07.2025 Order Per Satbeer Singh Godara, Jm This Assessee’S Appeal For Assessment Year 2014-15, Arises Against The Principal Commissioner Of Income Tax [In Short, The “Pcit”], Rohtak’S Order No. Itba/Rev/F/Rev5/2023- 24/1062878555(1), Dated 18.03.2024 Involving Proceedings Under Section 147 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’). Heard Both The Parties. Case File Perused. 2. It Emerges During The Course Of Hearing That The Sole Substantive Issue Between The Parties Is That Of Correctness Of The Learned Lower Authorities Action Assessing The Assessee’S Interest Component Of Land Acquisition Compensation U/S 28 Of The Land Acquisition Act, 1894, While Invoking Section 57(Iv) R.W.S. 56(1)(A) R.W.S. 145A(B) Of The Act. 3. Learned Sr. Dr Representing The Department Vehemently Argued That The Instant Issue Is No More Res Integra In Light Of Mahender Pal Narang Vs. Cbdt (2020) 423 Itr 13 (P&H) As Well As Pcit Vs. Inderjit Singh Sodhi Huf (2024) 161 Taxmann.Com 301 (Del.) Wherein The Department Has Succeeded Before Their Lordships That The Impugned Interest Component Ought To Be Assessed As Income From “Other” Sources Only. 4. We Have Given Our Thoughtful Consideration To The Assessee’S Pleadings & Revenue’S Foregoing Vehement Contention. It Emerges That This Tribunal’S Recent Decision In Pawan Kumar Vs. Pcit (2024) 159 Taxmann.Com 61 (Del.-Trib.) Has Distinguished The Said Case Law As Under:

Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 147Section 263Section 28Section 56(2)(viii)

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI

Nesco Employees Gratuity Fund Trust, Balasore vs. ITO, Ward-1, Balasore

ITA 159/CTK/2025[2016-17]Status: DisposedITAT Cuttack16 Jul 2025AY 2016-17

For Appellant: Shri Nihar Ranjan Biswal, ARFor Respondent: Shri S.C.Mohanty, Sr.DR

Section 10Section 10(24)Section 139(1)Section 143(1)Section 143(1)(a)Section 154Section 250

आयकर अपीलीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI DUVVURU RL REDDY

Salim Muradali Virani, Silvassa vs. The ACIT, Vapi Circle, Vapi

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

ITA 192/SRT/2024[2017-18]Status: DisposedITAT Surat16 Jul 2025AY 2017-18

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.192/Srt/2024 Assessment Year: (2017-18) (Hybrid Hearing) Salim Muradali Virani Assistant Commissioner Of Income- बनाम/ Shop No.3/6/8/12, Natwar Tax, Circle-Vapi, 8Th Floor, Fortune Vs. Apartment, Besides Dena Square-Ii, Above Tbz, Chala, Vapi- Bank, Amli, Silvassa-396 230 396 191 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aeipv 2664 P (Appellant) (Respondent)

Section 133ASection 143(3)Section 250Section 68

IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT

DCIT., Circle-1(1), Hyderabad vs. Creamline Dairy Products Limited, Hyderabad

In the result, appeal ITA

ITA 1183/HYD/2024[2017-18]Status: DisposedITAT Hyderabad16 Jul 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA, K C Devdas And CA C Maheshwar ReddyFor Respondent: Sri Narender Kumar Naik, CIT-DR

Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 80J

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “B” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA

Creamline Dairy Products Limited, Hyderabad vs. DCIT., Circle-1(1), Hyderabad

In the result, appeal ITA

ITA 1157/HYD/2024[2018-19]Status: DisposedITAT Hyderabad16 Jul 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA, K C Devdas And CA C Maheshwar ReddyFor Respondent: Sri Narender Kumar Naik, CIT-DR

Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 80J

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “B” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA

Creamline Dairy Products Limited, Hyderabad vs. ACIT., Circle-1(2), Hyderabad

In the result, appeal ITA

ITA 1156/HYD/2024[2017-18]Status: DisposedITAT Hyderabad16 Jul 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA, K C Devdas And CA C Maheshwar ReddyFor Respondent: Sri Narender Kumar Naik, CIT-DR

Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 80J

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “B” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA

Sir Shadi Lal Enterprises Ltd., New Delhi vs. DCIT Circle-23(2), New Delhi

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

ITA 5512/DEL/2019[2015-16]Status: DisposedITAT Delhi16 Jul 2025AY 2015-16

Bench: Shri Vikas Awasthy & Shri M. Balaganeshm/S. Shri Shadilal Enterprises Ltd, Vs. Dcit, 4-A, Hansalaya Building, 15, Circle-23(2), Barakhamba Road, New Delhi- New Delhi 110001 (Appellant) (Respondent) Pan: Aaecs3636D Assessee By : Shri Rohit Jain, Adv Shri Somay Jain, Ca Revenue By: Shri Mahesh Kumar, Cit (Dr) Date Of Hearing 22/05/2025 Date Of Pronouncement 16/07/2025

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Mahesh Kumar, CIT (DR)

Section 143(3)

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT

Hitendrakumar Thakorbhai Patel, Vadodara vs. Ward 3(1)(5), Income Tax Officer, Vadodara

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

ITA 2033/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad09 Jul 2025AY 2017-18

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kamblehitendrakumar Thakorbhai Income Tax Officer, Vs. Patel, Ward-3(1)(5), Darwaja Khadki, Vadodara. At Simli, Post Simli Talkarjan, Vadodara-391244. [Pan :Arupp0754 B] (Appellant) .. (Respondent) Appellant By : Shri Krutarth K Desai, Ar Respondent By: Shri Suresh Chand Meena, Sr. Dr Date Of Hearing 03.07.2025 Date Of Pronouncement 09.07.2025 O R D E R Per Dr. B.R.R. Kumar, Vice-:-

For Appellant: Shri Krutarth K Desai, ARFor Respondent: Shri Suresh Chand Meena, Sr. DR

Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT Ms SUCHITRA KAMBLE, JUDICIAL MEMBER

Mohit Chandak, Chennai vs. DCIT Central Circle 3(3), Chennai

The appeals of the assessee are allowed

ITA 194/CHNY/2025[2016-17]Status: DisposedITAT Chennai09 Jul 2025AY 2016-17

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Amitabh Shuklaआयकर अपील सं./ Ita Nos.191 & 194/Chny/2025 िनधा=रण वष= /Assessment Years: 2017-18 & 2016-17

For Appellant: Shri D.Anand, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT

Section 133ASection 147Section 148Section 148ASection 250

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

Mohit Chandak, Chennai vs. DCIT Central Circle 3(3), Chennai

The appeals of the assessee are allowed

ITA 191/CHNY/2025[2017-18]Status: DisposedITAT Chennai09 Jul 2025AY 2017-18

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Amitabh Shuklaआयकर अपील सं./ Ita Nos.191 & 194/Chny/2025 िनधा=रण वष= /Assessment Years: 2017-18 & 2016-17

For Appellant: Shri D.Anand, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT

Section 133ASection 147Section 148Section 148ASection 250

Income Tax Officer, Ward-11(1), Delhi vs. Hkt Corporation Pvt Ltd, Delhi

The appeal are dismissed

ITA 1036/DEL/2024[2020-21]Status: DisposedITAT Delhi09 Jul 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 143(3)

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI

Mubarak Hussain Firta Shaikh, Sakinaka, Mumbai vs. CIT, 41(1)(3), Appeal, Mumbai

In the result, the appeal by the assessee is allowed

ITA 2361/MUM/2025[2011-12]Status: DisposedITAT Mumbai03 Jul 2025AY 2011-12

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhailmubarak Hussain Firta Shaikh, 23/B Abdul Rashid Compound, Nr. Ramlila Compound Khairani Road, Sakinaka, ............... Appellant Mumbai - 400072 Pan : Awgps3438J V/S Ito – 26(2)(3), ……………… Respondent Mumbai

For Appellant: Shri Awadhesh KumarFor Respondent: Shri Aditya M. Rai, Sr.DR

Section 133(6)Section 143(1)Section 143(3)Section 147Section 148Section 250Section 271Section 271(1)(c)

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL

The Pardi Education Society, Valsad vs. ITO, Ward-7, Vapi

In the result, assessee’s appeal is allowed for statistical purposes

ITA 1213/SRT/2024[2015-16]Status: DisposedITAT Surat30 Jun 2025AY 2015-16

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1213/Srt/2024 Assessment Year : 2015-16 (Hybrid Hearing) The Pardi Education Society Income Tax Officer, Ward-7, Vapi, बनाम/ Station Road, Killa Pardi, 7Th Floor, 8Th Floor & 9Th Floor, Vs. Pardi, Amli B.O. Asma, Fortune Square-Ii, Chala Road, Valsad-396 125 Vapi-396 191 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aacft 7407 N (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Suresh K. Kabra, Ca राज" की ओर से /Respondent By Ms. Neerja Sharma, Sr-Dr सुनवाई की तारीख/Date Of Hearing 01/05/2025 उद्घोषणा की तारीख/Date Of Pronouncement 30/06/2025

Section 147Section 148Section 250

IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER

Brij Veer Singh, Shamli vs. Income Tax Officer 3(1)(4), Shamli

Appeal is allowed for statistical purposes

ITA 403/DEL/2025[2014-15]Status: DisposedITAT Delhi30 Jun 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2014-15 Vs. Income Tax Officer, Sh. Brij Veer Singh, Vill.- Mundt Khurd, Ward-3(1)(4), Distt. Shamli, Shamli Uttar Pradesh Pan: Aufps9785B (Appellant) (Respondent) Assessee By None Department By Sh. Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 30.06.2025 Date Of Pronouncement 30.06.2025 Order Per Satbeer Singh Godara, Jm This Assessee’S Appeal For Assessment Year 2014-15, Arises Against The Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre [In Short, The “Cit(A)/Nfac”], Delhi’S Din & Order No. Itba/Nfac/S/250/2024-25/1071942724(1), Dated 07.01.2025 Involving Proceedings Under Section 271(1)(C) Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’). Case Called Twice. None Appears At The Assessee’S Behest. He Is Accordingly Proceeded Ex-Parte. 2. It Emerges At The Outset During The Course Of Hearing That The Learned Cit(A)/Nfac In It’S Lower Appellate Order Has Proceeded Ex-Parte Against The Assessee Thereby Affirming The Assessing Officer’S Action Making The Corresponding Disallowances/Additions Herein. 3. We Have Given Our Thoughtful Consideration To The Foregoing Rival Stand & Are Of The Considered View That Since The Cit(A) Has Proceeded Ex-Parte Against The Assessee, Possibility Of Some Communication Gaps Between The Taxpayer & The Arguing Counsel Involving The Newly Introduced System Of Faceless Hearings, Could Not Be Altogether Ruled Out. 4. Faced With This Situation, We Deem It Appropriate, In The Larger Interest Of Justice, To Restore The Assessee’S Instant Appeal Back To The Cit(A)/Nfac For His Afresh Appropriate Adjudication, Within Three Effective Opportunities Subject To A Rider That The Taxpayer Shall Plead & Prove The Case At His Own Risk & Responsibility, In Consequential Proceedings. Ordered Accordingly.

Section 271(1)(c)

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI

Jawahar Lal Jha, Patna vs. ITO, Ward-1(1), Muzaffarpur

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 702/PAT/2024[2010-11]Status: DisposedITAT Patna26 Jun 2025AY 2010-11

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 702/Pat/2024 Assessment Year: 2010-2011 Jawaharlal Jha,…………..…….………..………Appellant Imlichatti, Amgola, Muzaffarpur, At Present Residing At 1St Floor, Sita Bhawan P.O. Gpo, P.S. Gandhi Maidan, Bihar-853202 [Pan:Aewpj3861J]] -Vs.- Income Tax Officer,……………………………....Respondent Ward-1(1), Muzaffarpur, Bihar Appearances By: Shri D.V. Pathy, Sr. Advocate, Appeared On Behalf Of The Assessee Shri Ashwani Kumar Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: June 23, 2025 Date Of Pronouncing The Order: June 26, 2025 O R D E R

ITA No. 702/PAT/2024 (A.Y. 2010-2011) Jawaharlal Jha IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid

Deputy Commissioner of Income Tax, Central Circle-2, Jaipur vs. M/S Kiran Fine Jewellers Pvt Ltd., Jaipur

In the result, all the appeals of the revenue are dismissed

ITA 274/JPR/2025[2017-18]Status: DisposedITAT Jaipur26 Jun 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.268, 270, 271 & 274/JP/2025 निर्धारण वर्ष / Assessment Years : 2013-14, 2014-15 & 2017-18 Dy. Commissioner of Income बनाम Tax, Central Circle-02, Jaipur Vs. Kiran Fine Jewellers Private Limited F-19, Gautam Marg, Vaishali Nagar, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AADCK7512P अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Shri R. K. Bhatra, CA राजस्व

For Appellant: Shri R. K. Bhatra, CAFor Respondent: Mrs. Alka Gautam, CIT-DR

Section 271DSection 271E

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh

Deputy Commissioner of Income Tax, Jaipur vs. M/S Kiran Fine Jewellers Pvt Ltd., Jaipur

In the result, all the appeals of the revenue are dismissed

ITA 271/JPR/2025[2017-18]Status: DisposedITAT Jaipur26 Jun 2025AY 2017-18

For Appellant: Shri R. K. Bhatra, CAFor Respondent: Mrs. Alka Gautam, CIT-DR

Section 271DSection 271E

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh

Deputy Commissioner of Income Tax, Jaipur vs. M/S Kiran Fine Jewellers Pvt Ltd., Jaipur

In the result, all the appeals of the revenue are dismissed

ITA 270/JPR/2025[2014-15]Status: DisposedITAT Jaipur26 Jun 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri R. K. Bhatra, CAFor Respondent: Mrs. Alka Gautam, CIT-DR

Section 271DSection 271E

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh

Deputy Commissioner of Income Tax, Central Circle-2, Jaipur vs. M/S Kiran Fine Jewellers Pvt Ltd., Jaipur

In the result, all the appeals of the revenue are dismissed

ITA 268/JPR/2025[2013-14]Status: DisposedITAT Jaipur26 Jun 2025AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं./ITA Nos.268, 270, 271 & 274/JP/2025 निर्धारण वर्ष / Assessment Years : 2013-14, 2014-15 & 2017-18 Dy. Commissioner of Income बनाम Kiran Fine Jewellers Private Tax, Vs. Limited Central Circle-02, Jaipur F-19, Gautam Marg, Vaishali Nagar, Jaipur स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AADCK7512P अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Shri R. K. Bhatra, CA राजस्व की

For Appellant: Shri R. K. Bhatra, CAFor Respondent: Mrs. Alka Gautam, CIT-DR

Section 271DSection 271E

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh

Income Tax Officer, Ward-6(2) Jaipur, Ncrb, Jaipur vs. Sh. Pankaj Meena, Jaipur

In the result, the Cross objection of the assessee is allowed for

ITA 769/JPR/2023[2016-17]Status: DisposedITAT Jaipur26 Jun 2025AY 2016-17

For Appellant: Sh. Tarun Mittal, CAFor Respondent: Sh. Gorav Avasthi, JCIT

Section 142(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 56(2)Section 68

आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक