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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

Hirawat Foundations, Chennai vs. CIT (Exemptions), Chennai

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

ITA 3166/CHNY/2025[-]Status: DisposedITAT Chennai20 Jan 2026

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita No.: 3166/Chny/2025

For Appellant: Shri H. Yeshwanth Kumar, AdvocateFor Respondent: Shri A. Sasi Kumar, CIT
Section 253(3)Section 80G

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

Divya Panwar, Shamli vs. DCIT, Meerut

In the result, the appeal of the assessee is allowed

ITA 4287/DEL/2025[2019-2020]Status: DisposedITAT Delhi16 Jan 2026AY 2019-2020

Bench: Ld. CIT(A) who vide impugned order dated 07.05.2025, dismissed the

Section 132Section 147Section 148Section 250Section 292CSection 69B

ITA No.4287/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “B” BENCH: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER

Waaneep Solar Private Limited, Delhi vs. Central Circle 2(4), Mumbai

In the result, both the appeals of the assessee in ITA No

ITA 4032/MUM/2025[2016-17]Status: DisposedITAT Mumbai12 Jan 2026AY 2016-17

Bench: Justice (Retd.) C. V. Bhadang

For Respondent: Shri Arun Kanti Datta, (CIT-DR)
Section 132Section 143(3)Section 153CSection 292CSection 69C

IN THE INCOME-TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE JUSTICE (RETD.) C. V. BHADANG, PRESIDENT & SHRI PRABHASH SHANKAR, ACCOUNTANT

Waaneep Solar Private Limited, Delhi vs. Central Circle 2(4), Mumbai

ITA 4031/MUM/2025[2015-16]Status: DisposedITAT Mumbai12 Jan 2026AY 2015-16

Bench: Justice (Retd.) C. V. Bhadang & Shri Prabhash Shankar

For Appellant: Shri Rushabh Mehta, ARFor Respondent: Shri Arun Kanti Datta, (CIT-DR)
Section 132Section 143(3)Section 153CSection 292CSection 69C

IN THE INCOME-TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE JUSTICE (RETD.) C. V. BHADANG, PRESIDENT & SHRI PRABHASH SHANKAR, ACCOUNTANT

Fcs Computer Systems S Pte Ltd, India vs. Assistant Commissioner of Income Tax, Circle Int Tax 1(3)(1), India

In the result, the appeal of the Assessee is allowed

ITA 1034/DEL/2025[2022-23]Status: DisposedITAT Delhi09 Jan 2026AY 2022-23

Bench: Shri M. Balaganesh & Shri Vimal Kumarfcs Computer Systems S Pte Ltd, Vs. Acit, Office No. 07, 5Th Floor, A-40, I- International Taxation- Thum Tower-C, Sector-62, Up 1(3)(1), Delhi (Appellant) (Respondent) Pan: Aaacf7319J Assessee By : Shri Ashwani Taneja, Adv Shri Divyansh Dubery, Adv Shri Shivam Kukreja, Adv Ms. Ria Toyal, Adv Revenue By: Ms. Ekta Jain, Cit Dr Date Of Hearing 04/12/2025 Date Of Pronouncement 09/01/2026

For Appellant: Shri Ashwani Taneja, AdvFor Respondent: Ms. Ekta Jain, CIT DR
Section 143(3)Section 144C

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

Sankhala Exports Pvt Ltd, Mumbai vs. ACIT, Central Circle 1(3), Mumbai

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

ITA 4643/MUM/2025[2015-16]Status: DisposedITAT Mumbai07 Jan 2026AY 2015-16

Bench: Shri Sandeep Gosain & Shri Bijayananda Pruseth

Section 151Section 246Section 250

1 IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT

Anybody Can Help Foundation, Kemps Corner vs. ITO Exem 1(1) Mumbai, Cumballa Hill

In the result, the appeal is allowed for statistical purposes

ITA 7245/MUM/2025[AY 2025-26 to AY 2029-30]Status: DisposedITAT Mumbai06 Jan 2026

Bench: Shri Amit Shukla & Shri Makarand Vasant Mahadeokarito Exemp. 1(1) Anybody Can Help 6Th Floor, Mtnl Foundation Building, Pedder 9A, 2Nd Floor, Ambuj Vs. Road, House, Altamount Road, Mumbai-400 020 Mumbai-400 026 Pan/Gir No. Aafta6458F (Applicant) (Respondent) Assessee By Shri Ryan Saldanha, Ld. Ar Revenue By Shri Rajesh Kumar Yadav, Ld. Dr Date Of Hearing 05.01.2026 Date Of Pronouncement 06.01.2026

Section 80GSection 80G(5)

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT

Aparna Girish Hebbani, Australia vs. Int Tax Ward 2(2)(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 5061/MUM/2025[2019-20]Status: DisposedITAT Mumbai06 Jan 2026AY 2019-20

Bench: Shri Pawan Singh & Shri Girish Agrawalassessment Year: 2019-20 Aparna Girish Hebbani Income Tax Officer, 21, Hallow Crescent, Ward – 2(2)(1), Augustine Heights, Queensland, Vs. Mumbai Australia (Pan : Ahhph4844H) (Appellant) (Respondent) Present For: Assessee : Shri Harshavardhan V. Bapat & Shri Raj Mehta, Cas Revenue : Shri Krishna Kumar, Sr. Dr Date Of Hearing : 15.10.2025 Date Of Pronouncement : 06.01.2026 O R D E R Per Girish Agrawal: This Appeal Filed By Assessee Is Against The Order Of Cit (A) 56, Mumbai Vide Itba/Apl/S/250/2023-24/1061197750(1), Dated 20.02.2024 Passed Against The Assessment Order By Assistant Commissioner Of Income-Tax – Centralized Processing Centre (Cpc), Bengaluru, U/S. 154 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”), Dated 15.01.2022 For Assessment Year 2019-20. 2. Grounds Taken By Assessee Are Reproduced As Under:

For Appellant: Shri Harshavardhan V. Bapat and Shri Raj Mehta, CAsFor Respondent: Shri Krishna Kumar, Sr. DR
Section 143(1)Section 154Section 250Section 90

IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT

Icici Securities Limited, Mumbai vs. Principal Commissioner of Income Tax, Mumbai -4, Mumbai

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

ITA 3766/MUM/2025[2020-21]Status: DisposedITAT Mumbai06 Jan 2026AY 2020-21

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

Section 143(3)Section 144BSection 263Section 36(1)(iii)Section 37(1)Section 80G

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SMT RENU JAUHRI, ACCOUNTANT MEMBER

Rajeev Chauhan, Gadiwan Mainpuri vs. ITO Ward2(4)5 Mainpuri, Kachehari Road Mainpuri

In the result, appeals filed by the assessee are allowed for

ITA 438/AGR/2025[2017-2018]Status: DisposedITAT Agra24 Dec 2025AY 2017-2018

Bench: : Shri S. Rifaur Rahman

Section 115BSection 143(2)Section 143(3)Section 271ASection 69A

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA (SMC) BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No. 437

Rajeev Chauhan, Gadiwan Mainpuri vs. ITO Ward 2(2)5 Mainpuri, Mainpuri

In the result, appeals filed by the assessee are allowed for

ITA 437/AGR/2025[2017-2018]Status: DisposedITAT Agra24 Dec 2025AY 2017-2018

Bench: : Shri S. Rifaur Rahman

Section 115BSection 143(2)Section 143(3)Section 271ASection 69A

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA (SMC) BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No. 437

Thulasi Chamarthy, Chittoor vs. Income Tax Officer, Ward - 1, Chittoor

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

ITA 1374/HYD/2025[2018-19]Status: DisposedITAT Hyderabad24 Dec 2025AY 2018-19
Section 147Section 148Section 148ASection 151Section 250Section 54Section 54F

आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad "ी रवीश सूद, माननीय

Swaran Singh S/O Sh Darbara Singh, Haryana vs. Gandesh Chander Gupta ITO Ward 1 (5) Shamli (Up), Uttarpardesh

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

ITA 7148/DEL/2025[2012-13]Status: DisposedITAT Delhi24 Dec 2025AY 2012-13

Bench: Shri Vikas Awasthyआअसं.7148/धिल्ली/2025 (नि.व. 2012-13) Swaran Singh, S/O Darbara Singh, H No. 438, Gali No. 9, Uttar Nagar, Karnal, Haryana 132001 ...... अपीलार्थी/Appellant Pan: Ihyps-1069-E बिाम Vs. Income Tax Officer, Ward-1(5), ...... प्रनिवादी/Respondent Shamli, Uttar Pradesh 247776 अपीलार्थी द्वारा/Appellant By : None प्रधििािीद्वारा/Respondent By : Shri Manoj Kumar, Sr. Dr सुिवाई की निथर्थ/ Date Of Hearing : 16/12/2025 घोषणा की निथर्थ/ Date Of Pronouncement : 16/12/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [In Short ‘The Cit(A)’] Dated 05.07.2024, For The Assessment Year 2012-13. 2. The Appeal Is Time Barred By 403 Days. The Assessee Has Filed An Application Supported By An Affidavit Citing Reasons Causing Delay In Filing Of Appeal. After Perusal Of The Same, I Am Satisfied That Delay In Filing Of Appeal Is Not Intentional, The Delay Has Been Caused For The Reasons Stated In Petition Which Appears To Be Bonafide. Thus, Delay Of 403 Days In Filing Of Appeal Is Condoned & Appeal Is Admitted For Decision On Merits.

For Appellant: NoneFor Respondent: Shri Manoj Kumar, Sr. DR
Section 142(1)

आयकर अपीलीय अधिकरण धिल्ली पीठ “एस एम सी”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य IN THE INCOME TAX APPELLATE TRIBUNAL

Venkata Prasad Pulipati, Amaravathi vs. Income-Tax Officer, Ward-2(1), Guntur

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

ITA 612/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam19 Dec 2025AY 2016-17

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.612/Viz/2025 (िनधा"रण वष"/Assessment Year: 2016-17) Venkata Prasad Pulipati, Vs. Income Tax Officer, Amaravathi. Ward-2(1), Pan: Asapp8796L Guntur. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Shri I. Kama Sastry, Ca राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 03/12/2025 Hearing: घोषणा की तारीख/Date Of 19/12/2025 Pronouncement: आदेश / Order

For Appellant: Shri I. Kama Sastry, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 147Section 148Section 148ASection 149(1)(b)Section 151Section 30Section 69

आयकर अपीलीय अिधकरण, िवशाखापटणम पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench, Visakhapatnam Before Shri Ravish Sood, Judicial Member

Sanjeev Kumar Nalam, Hyderabad vs. ITO, Ward-1, Nirmal

In the result, the appeal of the assessee is allowed

ITA 669/HYD/2025[2017-18]Status: DisposedITAT Hyderabad19 Dec 2025AY 2017-18

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.669/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2017-18) Shri Sanjeev Kumar Nalam Vs. Income Tax Officer Hyderabad Ward – 1 Pan:Avdpn0497L Adilabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri S. Rama Rao, Advocate राज" व "ारा/Revenue By:: Shri Waseem Ur Rehman, Sr.Dr सुनवाई की तारीख/Date Of Hearing: 03/12/2025 घोषणा की तारीख/Pronouncement: 19/12/2025 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: : Shri Waseem UR Rehman, Sr.DR
Section 147Section 148Section 148ASection 149(1)Section 151Section 153

ITA 669 of 2025 Sanjeev Kumar Nalam आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL

Kilaru Venkata Satish, Krishna Dist vs. DCIT, Central Circle-1(3), Hyderabad

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

ITA 933/HYD/2025[2018-19]Status: DisposedITAT Hyderabad17 Dec 2025AY 2018-19

Bench: Us), Which Reads As Under:

Section 147Section 148Section 148ASection 151Section 68

आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad "ी रवीश सूद, माननीय

Laxmi Venkata Krishna Rice Corporation, Nalgonda vs. ITO, Ward-1, Suryapet

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

ITA 1700/HYD/2025[2017-18]Status: DisposedITAT Hyderabad17 Dec 2025AY 2017-18

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

Section 142(1)Section 144Section 147Section 148Section 148ASection 234ASection 69A

आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad "ी रवीश सूद, माननीय

Vikrant, Shamli vs. Income Tax Officer, Ward-3(1)(4), Shamli

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

ITA 5129/DEL/2025[2017-18]Status: DisposedITAT Delhi17 Dec 2025AY 2017-18

Bench: Shri Vimal Kumar & Smt. Renu Jauhri

For Appellant: Shri Ankit Gupta, AdvFor Respondent: Ms. Ankush Kalra, SR. DR
Section 144BSection 147Section 148Section 184Section 234ASection 250Section 271(1)

ITA No. 5125-5129/DEL/2025 Vikrantl VS. ITO Ward-3(1)(4) Shamli IN THE INCOME TAX APPELLATE TRIBUNAL DELHI

Vikrant, Shamli vs. Income Tax Officer, Ward-3(1)(4), Shmali

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

ITA 5128/DEL/2025[2016-17]Status: DisposedITAT Delhi17 Dec 2025AY 2016-17

Bench: Shri Vimal Kumar & Smt. Renu Jauhri

For Appellant: Shri Ankit Gupta, AdvFor Respondent: Ms. Ankush Kalra, SR. DR
Section 144BSection 147Section 148Section 184Section 234ASection 250Section 271(1)

ITA No. 5125-5129/DEL/2025 Vikrantl VS. ITO Ward-3(1)(4) Shamli IN THE INCOME TAX APPELLATE TRIBUNAL DELHI

Vikrant, Shamli vs. Income Tax Officer, Ward-3(1)(4), Shamli

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

ITA 5127/DEL/2025[2015-16]Status: DisposedITAT Delhi17 Dec 2025AY 2015-16

Bench: Shri Vimal Kumar & Smt. Renu Jauhri

For Appellant: Shri Ankit Gupta, AdvFor Respondent: Ms. Ankush Kalra, SR. DR
Section 144BSection 147Section 148Section 184Section 234ASection 250Section 271(1)

ITA No. 5125-5129/DEL/2025 Vikrantl VS. ITO Ward-3(1)(4) Shamli IN THE INCOME TAX APPELLATE TRIBUNAL DELHI