← All Phrases

“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

Trimine Agencies Pvt. Ltd., Kolkata vs. ITO, Ward 10(2), Kolkata

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

ITA 908/KOL/2024[2012-13]Status: DisposedITAT Kolkata10 Mar 2025AY 2012-13

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 115JSection 147Section 148Section 250Section 68

आयकर अपील"य अ"धकरण, कोलकाता पीठ “ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA "ी राजेश कुमार

DCIT (CC)- 2(3), Mumbai vs. Classic Marble Co. Pvt. Ltd., Mumbai

In the result, appeal of the Revenue is dismissed

ITA 2303/MUM/2024[2021-22]Status: DisposedITAT Mumbai07 Mar 2025AY 2021-22

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2021-22

For Appellant: Shri Aakash Kumar, CAFor Respondent: Shri Krishna Kumar, Sr. DR
Section 132Section 143(3)

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT

Credit Guarantee Fund Trust for Micro and Small Enterprises, Mumbai vs. DCIT Exemption-1(1), Mumbai

In the result the appeal filed by the assessee stands allowed for statistical purposes

ITA 179/MUM/2025[2015-16]Status: DisposedITAT Mumbai06 Mar 2025AY 2015-16

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankarcredit Guarantee Fund Vs. Dcit(E) – 1(1) Trust Mumbai. 1St Floor, Sidbi Swavalaman Bhavan, Avenue – 3, Lane 2, G-Block, Bkc, Bandra (E) Pan/Gir No. Aaatc2613D (Applicant) (Respondent)

Section 11(1)(a)Section 11(1)(d)Section 12ASection 143(1)Section 2(24)Section 2(24)(iia)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON’BLE SHRI

Sandeep Prasad, Panagarh vs. Income Tax Officer, Durgapur

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

ITA 1399/KOL/2024[2010-11]Status: DisposedITAT Kolkata25 Feb 2025AY 2010-11

Bench: the CIT(A), but the appeal was dismissed by the CIT(A) and the learned counsel of Income Tax Act, 1961 dated 29/11/2023.

Section 144Section 148Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER

Smt. Shashi Mehta, New Delhi vs. JCIT, New Delhi

ITA 117/DEL/2015[2011-12]Status: DisposedITAT Delhi19 Feb 2025AY 2011-12

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

For Appellant: NoneFor Respondent: Sh. Ramesh Chand, Sr. DR
Section 250(6)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S

Mithilesh Krishna Prasad Sinha, Silvassa vs. Income Tax Officer, Silvassa Ward, Silvassa

ITA 388/SRT/2024[2015-16]Status: DisposedITAT Surat18 Feb 2025AY 2015-16
Section 254(1)

आयकर अपीलीय अधिकरण, सूरत न्यायपीठ, सूरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL

Krishna Gopal Saraf, New Delhi vs. ACIT, CC- 28, New Delhi

In the result, both the appeals of the assessee are allowed for

ITA 4564/DEL/2017[2013-14]Status: DisposedITAT Delhi12 Feb 2025AY 2013-14

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

For Appellant: Shri J. N. Shukla, AdvFor Respondent: Shri Sahil Kumar Bansal, Sr. DR
Section 115BSection 143(3)Section 144BSection 270ASection 270A(9)Section 271ASection 274Section 69Section 69ASection 80P

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S

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

MLI to their tax treaty.” [Emphasized by us] Thus, global practice would not define as to how MLI is to be made effective in India and practice of single omnibus notification is not suffice in India to make MLI workable. The OECD also clarifies that when MLI modifies tax treaty ... transposes the modification made by MLI to the bilateral treaty has to be followed for domestic implementation of the MLI. Thus what emanates from Note by OECD Directorate of Legal Affairs is: - MLI has the effect of modifying DTAA; - For giving effect to MLI the provisions under domestic

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

MLI to their tax treaty.” [Emphasized by us] Thus, global practice would not define as to how MLI is to be made effective in India and practice of single omnibus notification is not suffice in India to make MLI workable. The OECD also clarifies that when MLI modifies tax treaty ... transposes the modification made by MLI to the bilateral treaty has to be followed for domestic implementation of the MLI. Thus what emanates from Note by OECD Directorate of Legal Affairs is: - MLI has the effect of modifying DTAA; - For giving effect to MLI the provisions under domestic

Salim Muradali Virani, Silvassa vs. ACIT, Vapi

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

ITA 779/SRT/2024[2017-18]Status: DisposedITAT Surat27 Jan 2025AY 2017-18

Bench: Shri Pawan Singh & Shri Bijayananda Pruseth(Physical Hearing) Salim Muradali Virani, A.C.I.T., Shop No. 3/6/8/12, Natwar Apartment, Vapi Circle, Vapi, Vs. Besides Dena Bank, Amli, 8Th Floor, Fortune Square- Silvasa-396230 Ii, Above Tbz, Chala, Pan No. Aeipv 2664 P Vapi, Gujarat-396191. Appellant/ Assessee Respondent/ Revenue

Section 254(1)

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT

Anshul Anil Goel, Pune vs. Dy. Commissioner of Income Tax (1) 1, Pune

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

ITA 2537/PUN/2024[2024-25]Status: DisposedITAT Pune27 Jan 2025AY 2024-25

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2024-25

For Appellant: Shri Sharad A ShahFor Respondent: Shri Ramnath P Murkunde
Section 143(1)Section 206CSection 64

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA

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

MLI to their tax treaty.” [Emphasized by us] Thus, global practice would not define as to how MLI is to be made effective in India and practice of single omnibus notification is not suffice in India to make MLI workable. The OECD also clarifies that when MLI modifies tax treaty ... transposes the modification made by MLI to the bilateral treaty has to be followed for domestic implementation of the MLI. Thus what emanates from Note by OECD Directorate of Legal Affairs is: - MLI has the effect of modifying DTAA; - For giving effect to MLI the provisions under domestic

Cognizant Technology Solutions India Private Limited, Chennai vs. Deputy Commissioner of Income Tax, TDS Circle 1(1), Chennai

In the result, all the appeals filed by the assessee are partly allowed and the Stay Applications filed by the assessee are dismissed

ITA 2215/CHNY/2024[2019-20]Status: DisposedITAT Chennai22 Jan 2025AY 2019-20

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.2201 & 2202, 2203 & 2204, 2205, 2209, 2211 & 2212, 2213 & 2214 & 2215/Chny/2024 िनधा"रण वष"/Assessment Years: 2016-17, 2017-18, 2020-21, 2021-22, 2015- 16, 2018-19 & 2019-20 & S.A. Nos. 65, 66, 67, 68, 69, 70, 71, 72, 73, 74 & 75/Chny/2024 [In I.T.A. Nos.2201, 2202, 2203, 2204, 2205, 2209, 2211, 2212, 2213, 2214 & 2215/Chny/2024] Cognizant Technology Solutions India Vs. The Deputy Commissioner Of Private Limited, No. 5/535, Okkiyam Income Tax, Thoraipakkam, Old Mahabalipuram Circle 1(1), Road, Chennai 600 097. Chennai. [Pan:Aaacd3312M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate ""थ" की ओर से/Respondent By : Shri C. Murugesan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 27.11.2024 & 03.12.2024 घोषणा की तारीख /Date Of Pronouncement : 22.01.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Eleven Appeals Filed By The Assessee Are Directed Against Separate, But, Identical Orders Passed By The Ld. Commissioner Of Income Tax (Appeals)-18, Chennai For The Assessment Years Mentioned Hereinabove. Out Of The Above Appeals, The Appeals In Ita Nos. 2201/Chny/2024, 2203/Chny/2024, 2205/Chny/2024, 2209/Chny/2024

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri C. Murugesan, Addl. CIT
Section 133ASection 201Section 201(1)

amount. Further, he placed on record synthesised text of the multilateral convention to implement tax treaty relating to prevent base erosion and profit shifting [MLI] and agreement between the Government of the Republic of India and the Government of the Republic of Singapore for the avoidance of double taxation ... Fees for Technical Services of synthesised text of the multilateral convention to implement tax treaty relating to prevent base erosion and profit shifting [MLI] and agreement between the I.T.A. Nos. 2201 & 2202, 2203 & 2204, 2205, 2209, 18 2211 & 2212, 2213 & 2214 and 2215/Chny/2024

Cognizant Technology Solutions India Private Limited, Chennai vs. Deputy Commissioner of Income Tax, International Taxation 1(1), Chennai

In the result, all the appeals filed by the assessee are partly allowed and the Stay Applications filed by the assessee are dismissed

ITA 2214/CHNY/2024[2018-19]Status: DisposedITAT Chennai22 Jan 2025AY 2018-19

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.2201 & 2202, 2203 & 2204, 2205, 2209, 2211 & 2212, 2213 & 2214 & 2215/Chny/2024 िनधा"रण वष"/Assessment Years: 2016-17, 2017-18, 2020-21, 2021-22, 2015- 16, 2018-19 & 2019-20 & S.A. Nos. 65, 66, 67, 68, 69, 70, 71, 72, 73, 74 & 75/Chny/2024 [In I.T.A. Nos.2201, 2202, 2203, 2204, 2205, 2209, 2211, 2212, 2213, 2214 & 2215/Chny/2024] Cognizant Technology Solutions India Vs. The Deputy Commissioner Of Private Limited, No. 5/535, Okkiyam Income Tax, Thoraipakkam, Old Mahabalipuram Circle 1(1), Road, Chennai 600 097. Chennai. [Pan:Aaacd3312M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate ""थ" की ओर से/Respondent By : Shri C. Murugesan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 27.11.2024 & 03.12.2024 घोषणा की तारीख /Date Of Pronouncement : 22.01.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Eleven Appeals Filed By The Assessee Are Directed Against Separate, But, Identical Orders Passed By The Ld. Commissioner Of Income Tax (Appeals)-18, Chennai For The Assessment Years Mentioned Hereinabove. Out Of The Above Appeals, The Appeals In Ita Nos. 2201/Chny/2024, 2203/Chny/2024, 2205/Chny/2024, 2209/Chny/2024

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri C. Murugesan, Addl. CIT
Section 133ASection 201Section 201(1)

amount. Further, he placed on record synthesised text of the multilateral convention to implement tax treaty relating to prevent base erosion and profit shifting [MLI] and agreement between the Government of the Republic of India and the Government of the Republic of Singapore for the avoidance of double taxation ... Fees for Technical Services of synthesised text of the multilateral convention to implement tax treaty relating to prevent base erosion and profit shifting [MLI] and agreement between the I.T.A. Nos. 2201 & 2202, 2203 & 2204, 2205, 2209, 18 2211 & 2212, 2213 & 2214 and 2215/Chny/2024

Cognizant Technology Solutions India Private Limited, Chennai vs. Deputy Commissioner of Income Tax, TDS Circle 1(1), Chennai

ITA 2213/CHNY/2024[2018-19]Status: DisposedITAT Chennai22 Jan 2025AY 2018-19
For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri C. Murugesan, Addl. CIT
Section 133ASection 201Section 201(1)

आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई IN THE INCOME-TAX APPELLATE TRIBUNAL 'A' BENCH, CHEΝΝΑΙ श्री एस.एस. विश्वनेत्र रवि

Cognizant Technology Solutions India Private Limited, Chennai vs. Deputy Commissioner of Income Tax, International Taxation 1(1), Chennai

In the result, all the appeals filed by the assessee are partly allowed and the Stay Applications filed by the assessee are dismissed

ITA 2212/CHNY/2024[2015-16]Status: DisposedITAT Chennai22 Jan 2025AY 2015-16

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.2201 & 2202, 2203 & 2204, 2205, 2209, 2211 & 2212, 2213 & 2214 & 2215/Chny/2024 िनधा"रण वष"/Assessment Years: 2016-17, 2017-18, 2020-21, 2021-22, 2015- 16, 2018-19 & 2019-20 & S.A. Nos. 65, 66, 67, 68, 69, 70, 71, 72, 73, 74 & 75/Chny/2024 [In I.T.A. Nos.2201, 2202, 2203, 2204, 2205, 2209, 2211, 2212, 2213, 2214 & 2215/Chny/2024] Cognizant Technology Solutions India Vs. The Deputy Commissioner Of Private Limited, No. 5/535, Okkiyam Income Tax, Thoraipakkam, Old Mahabalipuram Circle 1(1), Road, Chennai 600 097. Chennai. [Pan:Aaacd3312M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate ""थ" की ओर से/Respondent By : Shri C. Murugesan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 27.11.2024 & 03.12.2024 घोषणा की तारीख /Date Of Pronouncement : 22.01.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Eleven Appeals Filed By The Assessee Are Directed Against Separate, But, Identical Orders Passed By The Ld. Commissioner Of Income Tax (Appeals)-18, Chennai For The Assessment Years Mentioned Hereinabove. Out Of The Above Appeals, The Appeals In Ita Nos. 2201/Chny/2024, 2203/Chny/2024, 2205/Chny/2024, 2209/Chny/2024

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri C. Murugesan, Addl. CIT
Section 133ASection 201Section 201(1)

amount. Further, he placed on record synthesised text of the multilateral convention to implement tax treaty relating to prevent base erosion and profit shifting [MLI] and agreement between the Government of the Republic of India and the Government of the Republic of Singapore for the avoidance of double taxation ... Fees for Technical Services of synthesised text of the multilateral convention to implement tax treaty relating to prevent base erosion and profit shifting [MLI] and agreement between the I.T.A. Nos. 2201 & 2202, 2203 & 2204, 2205, 2209, 18 2211 & 2212, 2213 & 2214 and 2215/Chny/2024

Cognizant Technology Solutions India Private Limited, Chennai vs. Deputy Commissioner of Income Tax, TDS Circle 1(1), Chennai

In the result, all the appeals filed by the assessee are partly allowed and the Stay Applications filed by the assessee are dismissed

ITA 2211/CHNY/2024[2015-16]Status: DisposedITAT Chennai22 Jan 2025AY 2015-16

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.2201 & 2202, 2203 & 2204, 2205, 2209, 2211 & 2212, 2213 & 2214 & 2215/Chny/2024 िनधा"रण वष"/Assessment Years: 2016-17, 2017-18, 2020-21, 2021-22, 2015- 16, 2018-19 & 2019-20 & S.A. Nos. 65, 66, 67, 68, 69, 70, 71, 72, 73, 74 & 75/Chny/2024 [In I.T.A. Nos.2201, 2202, 2203, 2204, 2205, 2209, 2211, 2212, 2213, 2214 & 2215/Chny/2024] Cognizant Technology Solutions India Vs. The Deputy Commissioner Of Private Limited, No. 5/535, Okkiyam Income Tax, Thoraipakkam, Old Mahabalipuram Circle 1(1), Road, Chennai 600 097. Chennai. [Pan:Aaacd3312M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate ""थ" की ओर से/Respondent By : Shri C. Murugesan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 27.11.2024 & 03.12.2024 घोषणा की तारीख /Date Of Pronouncement : 22.01.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Eleven Appeals Filed By The Assessee Are Directed Against Separate, But, Identical Orders Passed By The Ld. Commissioner Of Income Tax (Appeals)-18, Chennai For The Assessment Years Mentioned Hereinabove. Out Of The Above Appeals, The Appeals In Ita Nos. 2201/Chny/2024, 2203/Chny/2024, 2205/Chny/2024, 2209/Chny/2024

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri C. Murugesan, Addl. CIT
Section 133ASection 201Section 201(1)

amount. Further, he placed on record synthesised text of the multilateral convention to implement tax treaty relating to prevent base erosion and profit shifting [MLI] and agreement between the Government of the Republic of India and the Government of the Republic of Singapore for the avoidance of double taxation ... Fees for Technical Services of synthesised text of the multilateral convention to implement tax treaty relating to prevent base erosion and profit shifting [MLI] and agreement between the I.T.A. Nos. 2201 & 2202, 2203 & 2204, 2205, 2209, 18 2211 & 2212, 2213 & 2214 and 2215/Chny/2024

Cognizant Technology Solutions India Private Limited, Chennai vs. Joint Commissioner of Income Tax (OSD), TDS Circle 1(1) (Erstwhile Jurisdiction), Chennai

In the result, all the appeals filed by the assessee are partly allowed and the Stay Applications filed by the assessee are dismissed

ITA 2209/CHNY/2024[2021-22]Status: DisposedITAT Chennai22 Jan 2025AY 2021-22

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.2201 & 2202, 2203 & 2204, 2205, 2209, 2211 & 2212, 2213 & 2214 & 2215/Chny/2024 िनधा"रण वष"/Assessment Years: 2016-17, 2017-18, 2020-21, 2021-22, 2015- 16, 2018-19 & 2019-20 & S.A. Nos. 65, 66, 67, 68, 69, 70, 71, 72, 73, 74 & 75/Chny/2024 [In I.T.A. Nos.2201, 2202, 2203, 2204, 2205, 2209, 2211, 2212, 2213, 2214 & 2215/Chny/2024] Cognizant Technology Solutions India Vs. The Deputy Commissioner Of Private Limited, No. 5/535, Okkiyam Income Tax, Thoraipakkam, Old Mahabalipuram Circle 1(1), Road, Chennai 600 097. Chennai. [Pan:Aaacd3312M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate ""थ" की ओर से/Respondent By : Shri C. Murugesan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 27.11.2024 & 03.12.2024 घोषणा की तारीख /Date Of Pronouncement : 22.01.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Eleven Appeals Filed By The Assessee Are Directed Against Separate, But, Identical Orders Passed By The Ld. Commissioner Of Income Tax (Appeals)-18, Chennai For The Assessment Years Mentioned Hereinabove. Out Of The Above Appeals, The Appeals In Ita Nos. 2201/Chny/2024, 2203/Chny/2024, 2205/Chny/2024, 2209/Chny/2024

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri C. Murugesan, Addl. CIT
Section 133ASection 201Section 201(1)

amount. Further, he placed on record synthesised text of the multilateral convention to implement tax treaty relating to prevent base erosion and profit shifting [MLI] and agreement between the Government of the Republic of India and the Government of the Republic of Singapore for the avoidance of double taxation ... Fees for Technical Services of synthesised text of the multilateral convention to implement tax treaty relating to prevent base erosion and profit shifting [MLI] and agreement between the I.T.A. Nos. 2201 & 2202, 2203 & 2204, 2205, 2209, 18 2211 & 2212, 2213 & 2214 and 2215/Chny/2024

Cognizant Technology Solutions India Private Limited, Chennai vs. Joint Commissioner of Income-Tax (OSD), TDS Circle 1(1) (Erstwhile Jurisdiction), Chennai

In the result, all the appeals filed by the assessee are partly allowed and the Stay Applications filed by the assessee are dismissed

ITA 2205/CHNY/2024[2020-21]Status: DisposedITAT Chennai22 Jan 2025AY 2020-21

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.2201 & 2202, 2203 & 2204, 2205, 2209, 2211 & 2212, 2213 & 2214 & 2215/Chny/2024 िनधा"रण वष"/Assessment Years: 2016-17, 2017-18, 2020-21, 2021-22, 2015- 16, 2018-19 & 2019-20 & S.A. Nos. 65, 66, 67, 68, 69, 70, 71, 72, 73, 74 & 75/Chny/2024 [In I.T.A. Nos.2201, 2202, 2203, 2204, 2205, 2209, 2211, 2212, 2213, 2214 & 2215/Chny/2024] Cognizant Technology Solutions India Vs. The Deputy Commissioner Of Private Limited, No. 5/535, Okkiyam Income Tax, Thoraipakkam, Old Mahabalipuram Circle 1(1), Road, Chennai 600 097. Chennai. [Pan:Aaacd3312M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate ""थ" की ओर से/Respondent By : Shri C. Murugesan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 27.11.2024 & 03.12.2024 घोषणा की तारीख /Date Of Pronouncement : 22.01.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Eleven Appeals Filed By The Assessee Are Directed Against Separate, But, Identical Orders Passed By The Ld. Commissioner Of Income Tax (Appeals)-18, Chennai For The Assessment Years Mentioned Hereinabove. Out Of The Above Appeals, The Appeals In Ita Nos. 2201/Chny/2024, 2203/Chny/2024, 2205/Chny/2024, 2209/Chny/2024

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri C. Murugesan, Addl. CIT
Section 133ASection 201Section 201(1)

amount. Further, he placed on record synthesised text of the multilateral convention to implement tax treaty relating to prevent base erosion and profit shifting [MLI] and agreement between the Government of the Republic of India and the Government of the Republic of Singapore for the avoidance of double taxation ... Fees for Technical Services of synthesised text of the multilateral convention to implement tax treaty relating to prevent base erosion and profit shifting [MLI] and agreement between the I.T.A. Nos. 2201 & 2202, 2203 & 2204, 2205, 2209, 18 2211 & 2212, 2213 & 2214 and 2215/Chny/2024

Cognizant Technology Solutions India Private Limited, Chennai vs. Deputy Commissioner of Income-Tax, International Taxation 1(1), Chennai

In the result, all the appeals filed by the assessee are partly allowed and the Stay Applications filed by the assessee are dismissed

ITA 2204/CHNY/2024[2017-18]Status: DisposedITAT Chennai22 Jan 2025AY 2017-18

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.2201 & 2202, 2203 & 2204, 2205, 2209, 2211 & 2212, 2213 & 2214 & 2215/Chny/2024 िनधा"रण वष"/Assessment Years: 2016-17, 2017-18, 2020-21, 2021-22, 2015- 16, 2018-19 & 2019-20 & S.A. Nos. 65, 66, 67, 68, 69, 70, 71, 72, 73, 74 & 75/Chny/2024 [In I.T.A. Nos.2201, 2202, 2203, 2204, 2205, 2209, 2211, 2212, 2213, 2214 & 2215/Chny/2024] Cognizant Technology Solutions India Vs. The Deputy Commissioner Of Private Limited, No. 5/535, Okkiyam Income Tax, Thoraipakkam, Old Mahabalipuram Circle 1(1), Road, Chennai 600 097. Chennai. [Pan:Aaacd3312M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate ""थ" की ओर से/Respondent By : Shri C. Murugesan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 27.11.2024 & 03.12.2024 घोषणा की तारीख /Date Of Pronouncement : 22.01.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Eleven Appeals Filed By The Assessee Are Directed Against Separate, But, Identical Orders Passed By The Ld. Commissioner Of Income Tax (Appeals)-18, Chennai For The Assessment Years Mentioned Hereinabove. Out Of The Above Appeals, The Appeals In Ita Nos. 2201/Chny/2024, 2203/Chny/2024, 2205/Chny/2024, 2209/Chny/2024

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri C. Murugesan, Addl. CIT
Section 133ASection 201Section 201(1)

amount. Further, he placed on record synthesised text of the multilateral convention to implement tax treaty relating to prevent base erosion and profit shifting [MLI] and agreement between the Government of the Republic of India and the Government of the Republic of Singapore for the avoidance of double taxation ... Fees for Technical Services of synthesised text of the multilateral convention to implement tax treaty relating to prevent base erosion and profit shifting [MLI] and agreement between the I.T.A. Nos. 2201 & 2202, 2203 & 2204, 2205, 2209, 18 2211 & 2212, 2213 & 2214 and 2215/Chny/2024