“MLI”

Jyoti Anthony, Delhi vs. Income Tax Ward 54(3), Delhi

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

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

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

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

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

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

DCIT, Circle- 8(1), New Delhi vs. E.I. Dupont India P. Ltd., Gurgaon

In the result, the appeal of the assessee is partly allowed and appeal of the revenue is dismissed

Bench: Shri M. Balaganesh & Shri Sudhir Kumarcorteva Agriscience India Pvt Ltd Vs. Dcit, (Earlier Known As E.I. Dupont P. Circle-11(1), Ltd), 17Th Floor, Tower-C, Dlf New Delhi Cyber Greens, Sector-25A, Phase-3, Gurgaon (Appellant) (Respondent) Pan: Aaace2462M Dcit, Vs. Corteva Agriscience India Circle-11(1), Pvt Ltd (Earlier Known As E.I. Dupont P. Ltd), 17Th New Delhi Floor, Tower-C, Dlf Cyber Greens, Sector-25A, Phase-3, Gurgaon (Appellant) (Respondent) Pan: Aaace2462M Assessee By : Shri Deepak Chopra, Adv Shri Harpreet Singh Ajmani, Adv Shri Pulkit Pandey, Adv Revenue By: Shri Chetan Rao, Cit Dr Date Of Hearing 25/09/2024 Date Of Pronouncement 19/12/2024

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL

E.I. Dupont India P. Ltd., Gurgaon vs. DCIT, Circle- 11(1), New Delhi

In the result, the appeal of the assessee is partly allowed and appeal of the revenue is dismissed

Bench: Shri M. Balaganesh & Shri Sudhir Kumarcorteva Agriscience India Pvt Ltd Vs. Dcit, (Earlier Known As E.I. Dupont P. Circle-11(1), Ltd), 17Th Floor, Tower-C, Dlf New Delhi Cyber Greens, Sector-25A, Phase-3, Gurgaon (Appellant) (Respondent) Pan: Aaace2462M Dcit, Vs. Corteva Agriscience India Circle-11(1), Pvt Ltd (Earlier Known As E.I. Dupont P. Ltd), 17Th New Delhi Floor, Tower-C, Dlf Cyber Greens, Sector-25A, Phase-3, Gurgaon (Appellant) (Respondent) Pan: Aaace2462M Assessee By : Shri Deepak Chopra, Adv Shri Harpreet Singh Ajmani, Adv Shri Pulkit Pandey, Adv Revenue By: Shri Chetan Rao, Cit Dr Date Of Hearing 25/09/2024 Date Of Pronouncement 19/12/2024

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL

Shalabh Kumar Goel, Delhi vs. DCIT, Central Circle-7, New Delhi

In the result, the appeal of the assessee is allowed

Bench: Shri Vikas Awasthy & Smt. Renu Jauhri[Assessment Year : 2016-17] Shri Shalabh Kumar Goel, Vs Dcit, D-72, Delhi Citizen Apartment, Central Circle-7, Sector-13, Near D.C.Chowk, New Delhi. Rohini, New Delhi-110085. Pan-Amkpg9295R Appellant Respondent Appellant By Shri Gautam Jain, Adv. & Shri Parth Singhal, Adv. Respondent By Ms. Jaya Chaudhary, Cit Dr Date Of Hearing 02.12.2024 Date Of Pronouncement 13.12.2024

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SMT. RENU JAUHRI

Sudeshna Devi, Shamli vs. ITO, Ward-1(5), Shamli

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

Bench: Shri Vikas Awasthyआअसं.1080/िद"ी/2018 (िन.व. 2010-11) Smt. Sudeshna Devi, C/O Prem Prakash, 183/2 North Civil Lines, Muzaffarnagar, Uttar Pradesh-251001 ...... अपीलाथ"/Appellant Pan: Gtmps-4972-N बनाम Vs. Income Tax Officer, ..... "ितवादी/Respondent Ward 1(5), Shamli, Uttar Pradesh अपीलाथ" "ारा/ Appellant By : Shri Gaurav Sachdeva, Chartered Accountant "ितवादी"ारा/Respondent By : Shri Rajesh Tiwari, Sr. Dr सुनवाई क" ितिथ/ Date Of Hearing : 12/12/2024 घोषणा क" ितिथ/ Date Of Pronouncement : : 12/12/2024 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals), Muzaffarnagar (Hereinafter Referred To As 'The Cit(A)') Dated 22.11.2017, For Assessment Year 2010-11. 2. The Counsel For The Assessee Stated At Bar That The Assessee Has Opted To Settle The Issue In Appeal Under Vsvs 2024. He Placed On Record Copy Of Form No. 1 Filed Under The Scheme & Submitted That Form No. 2 From The Department Is Awaited. He Prayed For Withdrawing The Appeal. 3. The Assessee Is Allowed To Withdraw The Appeal As Prayed For.

आयकर अपीलीय अिधकरण िद"ी पीठ “एस एम सी”, िद"ी "ी िवकास अव"थी, "ाियक सद" IN THE INCOME TAX APPELLATE TRIBUNAL

Kavita Sharma, Ghaziabad vs. ITO, Ward 2(1)(3), Ghaziabad

In the result, the appeal of the assessee is allowed

Bench: Before Shri Mahavir Singh Before Before Shri Mahavir Singh Shri Mahavir Singh, , , , Vice Shri Mahavir Singh Vice & And & Shri Naveen Chandra Shri Naveen Chandra, Accountant Shri Naveen Chandra Shri Naveen Chandra Accountantmember Member

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE