“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

Ge Hydro France, New Delhi vs. DCIT, Circle-1(3)(1), International Taxation, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 2085/DEL/2022[2018-19]Status: DisposedITAT Delhi13 Mar 2024AY 2018-19

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Aditya Vohra, Adv

Section 143(3)Section 144C(13)Section 40Section 44B

status, which has now been included in Article 13 - Artificial Avoidance of Permanent Establishment Status through the Specific Activity Exemptions of the Multilateral Instrument ("MLI"), and therefore, the arrangement of the assessee to split the otherwise single contract into various contracts with a view to avoid PE status

Superb Mind Holding Ltd., New Delhi vs. ACIT Circle Int Tax 3(1)(2), New Delhi

In the result, appeal of the assessee is allowed

ITA 1568/DEL/2022[2018-19]Status: DisposedITAT Delhi05 Mar 2024AY 2018-19

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.1568/Del/2022 िनधा"रणवष"/Assessment Year: 2018-19

Section 112Section 143(3)Section 144C(5)

I.T.A.No.1568/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE

Gujarat Urja Vikas Nigam Ltd, Vadodara vs. The ACIT, Cirecle-1(1)(1), Vadodara

In the result, the appeal of the assessee is allowed for statistical purposes and the appeal filed by the Revenue is partly allowed for statistical purposes

ITA 318/AHD/2020[2016-17]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2016-17

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri M. J. Shah, A.R. & Shri Jimi Patel , A.RFor Respondent: Shri Sudhendu Das, CIT DR

Section 143(3)Section 14ASection 234ASection 271(1)(c)

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER

Rajesh Agarwal, Vidhyadhara Nagar Jaipur vs. Income Tax Officer WD 4(1), ITO Jaipur

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

ITA 22/JPR/2024[2014-15]Status: DisposedITAT Jaipur19 Feb 2024AY 2014-15

For Appellant: Shri C.M. Batwara (Adv.)

Section 143(2)Section 143(3)Section 249(2)Section 68Section 69C

ara aitcita after, cage =aradis, aayR IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR So Va. Mates, = wees

Mgg Infra Projects Private Limited, Ajmer vs. Income Tax Officer, Delhi

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

ITA 728/JPR/2023[2017-18]Status: DisposedITAT Jaipur08 Feb 2024AY 2017-18

Bench: Sh. Sandep Gosain & Dr. M. L. Meena

For Appellant: NoneFor Respondent: Sh. Monisha Chaudhary, Addl. CIT

Section 244ASection 250Section 270A

IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCHES, “SMC” JAIPUR BEFORE SH. SANDEP GOSAIN, JUDICIAL MEMBER AND DR. M. L

Rga International Reinsurance Company Designated Activity Company, Ireland vs. Deputy Commissioner of Income Tax (International Taxation) - 4(1)(1), Mumbai, India

In the result, appeal filed by the assessee is allowed

ITA 3254/MUM/2023[2020-21]Status: DisposedITAT Mumbai31 Jan 2024AY 2020-21

Bench: Us, It Has Been Stated That This Issue Stands Covered By The Decision Of The Tribunal In Assessee’S Own Case For The A.Y.2018-19 & 2019-20 Which Has Followed Earlier Three Tribunal Orders.

Section 139Section 143(3)Section 9

following manner:- 14 RGA International Reinsurance Company Designated Activity Company Unless it is stated otherwise elsewhere in this document, the provisions of the MLI have effect with respect to the Convention. • In India: With respect to taxes withheld at source on amounts paid or credited to non-residents, where

Jagdish Prasad Sharma, Jaipur vs. Income Tax Officer, Sawai Madhopur

Appeal is dismissed as not pressed

ITA 615/JPR/2023[2013-2014]Status: DisposedITAT Jaipur10 Jan 2024AY 2013-2014

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Sidharth Ranka (Adv.) &For Respondent: Smt. Monisha Choudhary (Addl.CIT) a

Section 131Section 144Section 147Section 148

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

M/S Sushil Kumar Gupta & Company, Ambala City vs. Pr.CIT, Panchkula

In the result, the appeal of the assessee is allowed

ITA 270/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh04 Jan 2024AY 2018-19

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum, CIT, DR

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 194CSection 263

आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH "ी आकाश

Sanghamitra Rural Financial Services, Bangalore vs. Assistant Commissioner of Income Tax, Exemptions Circle-1, Bangalore

ITA 745/BANG/2023[2018-19]Status: DisposedITAT Bangalore03 Jan 2024AY 2018-19

Bench: Shri Chandra Poojari & Smt. Madhumita Roy

Section 11Section 2(15)Section 234ASection 8

ITA Nos.744 & 745/Bang/2023 Sanghamitra Rural Financial Services, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH: BANGALORE BEFORE SHRI CHANDRA

Sanghamitra Rural Financial Services, Bangalore vs. Assistant Commissioner of Income Tax, Exemptions Circle-1, Bangalore

In the result, appeals of the assessee are dismissed

ITA 744/BANG/2023[2016-17]Status: DisposedITAT Bangalore03 Jan 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Madhumita Roy

For Appellant: Shri Ravishankar, A.RFor Respondent: Shri D.K. Mishra, D.R

Section 11Section 2(15)Section 234ASection 8

ITA Nos.744 & 745/Bang/2023 Sanghamitra Rural Financial Services, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA

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

ITA 2684/MUM/2022[2018-2019]Status: DisposedITAT Mumbai24 Nov 2023AY 2018-2019

Bench: Shri Kuldip Singh & Shri S Rifaur Rahmanassessment Year: 2018-19

For Appellant: Shri Bhupendra Karkhanis, A.R. &For Respondent: Shri Manoj Kumar Sinha, D.R

Section 11Section 12ASection 2(15)

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI S RIFAUR

ACIT, Central Circle- 13, New Delhi vs. Lizer Cylinders Ltd., Mumbai

In the result, the appeal of the Revenue for AY 2011-12 and 2012-13

ITA 7309/DEL/2017[2011-12]Status: DisposedITAT Delhi23 Nov 2023AY 2011-12

Bench: Shri N.K. Billaiya & Ms. Astha Chandraastt. Year: 2011-12 & Asstt. Year: 2012-13 Acit, Vs. Lizer Cylinders Ltd. Central Circle-13, 205, 2Nd Floor, New Delhi. Samarpan, Chakala Link Road, Andheri East, Mumbai Maharashtra. Pan Aabcl3501H (Appellant) (Respondent)

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri P.N. Barnwal, CIT-DR

Section 131Section 132(1)Section 143(2)Section 143(3)Section 153ASection 250(4)Section 68

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL

ACIT, Central Circle- 13, New Delhi vs. Lizer Cylinders Ltd., Mumbai

In the result, the appeal of the Revenue for AY 2011-12 and 2012-13

ITA 7282/DEL/2017[2012-13]Status: DisposedITAT Delhi23 Nov 2023AY 2012-13

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri P.N. Barnwal, CIT-DR

Section 131Section 132(1)Section 143(2)Section 143(3)Section 153ASection 250(4)Section 68

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL

Ansal Theatres & Clubotels Pvt Ltd, New Delhi vs. ACIT- Circle- 2(2), New Delhi

ITA 4841/DEL/2019[2014-15]Status: DisposedITAT Delhi22 Nov 2023AY 2014-15

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaassessment Year: 2014-15

Section 143(3)Section 36(2)Section 37(1)

`1IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV

Sapien Funds Ltd, Mauritius vs. CIT(International Taxation), New Delhi

In the result, appeal of the assessee is allowed

ITA 2890/DEL/2022[2018-19]Status: DisposedITAT Delhi21 Nov 2023AY 2018-19

Bench: Shri Challa Nagendra Prasada N D Shri M. Balaganesh

For Appellant: Advocate

Section 143(3)Section 263

Ratif ication to OECD, Paris along with its Final Position in terms of Covered Tax Agreements (CTAs), Reservations, Options and Notif ications under the MLI, as a result of which MLI wi ll enter into force for India on 01st October, 2019 and its provisions wi l l have effect ... 2890/Del/2022 on India’s DTAAs from FY 2020-21 onwards. Two modifications were made. One, in the l ight of Article 6 of the MLI India had agreed to modify the Purpose of a CTA. This is done through insertion of a l ine in the Preamble of the treaty

Global Schools Holdings Pte Ltd Singapure, Uttar Pradesh vs. ACIT, International Taxation, Circle-1(3)(1), New Delhi

ITA 2311/DEL/2022[2018-19]Status: DisposedITAT Delhi21 Nov 2023AY 2018-19

Bench: Shri G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-Assessment Year: 2018-19 . Global Schools Holdings Pte. Vs. Acit, Ltd. Singapore, International Taxation, B-23, Sector-63, Circle-1(3)(1), Gautam Buddha Nagar, New Delhi Noida Pan :Aafcg0275R (Appellant) (Respondent)

Section 143(3)Section 144C(13)Section 9(1)(vii)

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI SAKTIJIT

Smt. Irvind Kaur Gujral, Jaipur vs. ITO, Ward-1(3), Jaipur

In the result, appeal of the assessee is dismissed

ITA 477/JPR/2023[2018-19]Status: DisposedITAT Jaipur09 Nov 2023AY 2018-19

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. P. C. Parwal (CA)For Respondent: Smt. Monisha Choudhary (Addl.CIT)

Section 143(3)Section 5(1)(c)Section 90(3)

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh lanhi xkslkbZ] U

Satyapal Singh, Tonk vs. Deputy Commissioner of Income Tax, Central Circle-2, Jaipur

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

ITA 564/JPR/2023[2018-19]Status: DisposedITAT Jaipur31 Oct 2023AY 2018-19

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 563 & 564/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2017-18 & 2018-19 Satyapal Singh Brahman Mohlla Phool Mali Mali Malpura, Tonk cuke Vs. Deputy Commissioner of Income Tax Central Circle-02, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BRKPS 0344 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. R. K. Bhatra (CA) & Sh. S. R. Sharma (CA) jktLo dh vksj ls@

For Appellant: Sh. R. K. Bhatra (CA) &For Respondent: Sh. Ajay Malik (CIT)

Section 131Section 132(1)Section 144Section 153CSection 69

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U

Satyapal Singh, Tonk vs. Deputy Commissioner of Income Tax, Central Circle-2, Jaipur

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

ITA 563/JPR/2023[2017-18]Status: DisposedITAT Jaipur31 Oct 2023AY 2017-18

For Appellant: Sh. R. K. Bhatra (CA) &For Respondent: Sh. Ajay Malik (CIT)

Section 131Section 132(1)Section 144Section 153CSection 69

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U

Rtdc, Jaipur vs. DCIT, Circle -TDS, Jaipur

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

ITA 410/JPR/2023[2014-2015]Status: DisposedITAT Jaipur19 Oct 2023AY 2014-2015

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Siddharth Ranka, Avocate&For Respondent: Shri A.S. Nehra, Addl. CIT-DR

Section 201Section 201(1)

आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR JhlanhixkslkbZ]U;kf;dlnL; ,oaJhjkBksMdeys'kt