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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

Krishnamoorthy Ramlingam Mudaliyar, Mumbai vs. Assistant Commissioner of Income Tax, Central Circle-3 Thane, Mumbai

In the result, all the appeals of the assessee are partly allowed for statistical purposes, and the appeal of the Revenue is dismissed

ITA 2894/MUM/2022[2015-2016]Status: DisposedITAT Mumbai10 Aug 2023AY 2015-2016

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No.2894/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T.A. No.2895/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No.2893/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2017-18) Krishnamoorthy Ramlingam Acit, Central Circle-3 बिधम/ Mudaliyar 6Th Floor, Room No. 12, Vs. Flat No. 904, Maa Laxmi Ashar It Park, Road-16- Avenue, Sector-36, Plot No. Z, Wagle Industrial 27, Kamothe, Navi Estate, Thane-(W)- Mumbai-410218. 400604. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Ajzpm6207H (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) & आयकर अपील सं/ I.T.A. No.313/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2017-18) Acit, Central Circle-3 बिधम/ Krishnamoorthy 6Th Floor, Room No. 12, Ramlingam Mudaliyar Vs. Ashar It Park, Road-16-Z, Flat No. 904, Maa Laxmi Wagle Industrial Estate, Avenue, Sector-36, Plot Thane-(W)-400604. No. 27, Kamothe, Navi Mumbai-410218. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Ajzpm6207H (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent)

For Appellant: Shri Satyaprakash SinghFor Respondent: Shri Rameshvar P Meena/Nimesh

IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM

Krishnamoorthy Ramlinngam Mudaliyar, Mumbai vs. Assistant Commissioner of Income Tax, Central Circle -3 Thane, Mumbai

In the result, all the appeals of the assessee are partly allowed for statistical purposes, and the appeal of the Revenue is dismissed

ITA 2893/MUM/2022[2017-18]Status: DisposedITAT Mumbai10 Aug 2023AY 2017-18

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No.2894/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T.A. No.2895/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No.2893/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2017-18) Krishnamoorthy Ramlingam Acit, Central Circle-3 बिधम/ Mudaliyar 6Th Floor, Room No. 12, Vs. Flat No. 904, Maa Laxmi Ashar It Park, Road-16- Avenue, Sector-36, Plot No. Z, Wagle Industrial 27, Kamothe, Navi Estate, Thane-(W)- Mumbai-410218. 400604. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Ajzpm6207H (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) & आयकर अपील सं/ I.T.A. No.313/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2017-18) Acit, Central Circle-3 बिधम/ Krishnamoorthy 6Th Floor, Room No. 12, Ramlingam Mudaliyar Vs. Ashar It Park, Road-16-Z, Flat No. 904, Maa Laxmi Wagle Industrial Estate, Avenue, Sector-36, Plot Thane-(W)-400604. No. 27, Kamothe, Navi Mumbai-410218. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Ajzpm6207H (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent)

For Appellant: Shri Satyaprakash SinghFor Respondent: Shri Rameshvar P Meena/Nimesh

IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM

Shri Javed Ali Pradhan, Raipur (Cg) vs. The Dy. Commissioner of Income Tax 1(1), Raipur (Cg)

In the result, all the appeals filed by the assessees stands dismissed in terms of our observations hereinabove

ITA 301/BIL/2016[2006-07]Status: DisposedITAT Raipur09 Aug 2023AY 2006-07

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.294 & 295/Rpr/2016 निर्धारण वर्ष /Assessment Years: 2010-11 & 2011-12 V. Smt. Fazila Pradhan, The Dy. Commissioner – Opp. Old Holy Heart School, Of Income Tax-1(1), Alina House, Raipur (C.G.) Central Revenue Building, Civil Lines, Raipur (C.G.). [Pan: Akppp 6380 B] (अपीलार्थीर्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.297 To 299, 300 & 301/Rpr/2016 निर्धारण वर्ष /Assessment Years: 2001-02 To 2003-04, 2005-06 & 2006-07 V. Shri Javed Ali Pradhan, The Dy. Commissioner – Opp. Old Holy Heart School, Of Income Tax-1(1), Alina House, Raipur (C.G.) Central Revenue Building, Civil Lines, Raipur (C.G.). [Pan: Agbpa 1758 J] (अपीलार्थीर्थी/Appellant) (प्रत्यर्थी/Respondent) : अपीलार्थी की ओर से/ Appellant By Mr.Akshay Ringasia, Ca & Mr.Rajesh Kumar Chawda, Ca प्रत्यर्थी की ओर से /Respondent By : Mr.Satya Prakash – Sharma, Sr.Dr / Smt.Ila M.Parmar, Cit-Dr : 07.08.2023 सुनवाई ई की तारीखरीख/Date Of Hearing घोषणा की तारीखरीख /Date Of Pronouncement : 09.08.2023

For Respondent: Mr.Satya Prakash –
Section 253Section 253(3)

आयकर अपीलीय अधिकरणकरण न्यायपीठयपीठ रायपुरयपुर में। IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH: RAIPUR श्री रवीश सूद , न्यायिक सदस्य

Shri Javed Ali Pradhan, Raipur (Cg) vs. The Dy. Commissioner of Income Tax 1(1), Raipur (Cg)

In the result, all the appeals filed by the assessees stands dismissed in terms of our observations hereinabove

ITA 300/BIL/2016[2005-06]Status: DisposedITAT Raipur09 Aug 2023AY 2005-06

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.294 & 295/Rpr/2016 निर्धारण वर्ष /Assessment Years: 2010-11 & 2011-12 V. Smt. Fazila Pradhan, The Dy. Commissioner – Opp. Old Holy Heart School, Of Income Tax-1(1), Alina House, Raipur (C.G.) Central Revenue Building, Civil Lines, Raipur (C.G.). [Pan: Akppp 6380 B] (अपीलार्थीर्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.297 To 299, 300 & 301/Rpr/2016 निर्धारण वर्ष /Assessment Years: 2001-02 To 2003-04, 2005-06 & 2006-07 V. Shri Javed Ali Pradhan, The Dy. Commissioner – Opp. Old Holy Heart School, Of Income Tax-1(1), Alina House, Raipur (C.G.) Central Revenue Building, Civil Lines, Raipur (C.G.). [Pan: Agbpa 1758 J] (अपीलार्थीर्थी/Appellant) (प्रत्यर्थी/Respondent) : अपीलार्थी की ओर से/ Appellant By Mr.Akshay Ringasia, Ca & Mr.Rajesh Kumar Chawda, Ca प्रत्यर्थी की ओर से /Respondent By : Mr.Satya Prakash – Sharma, Sr.Dr / Smt.Ila M.Parmar, Cit-Dr : 07.08.2023 सुनवाई ई की तारीखरीख/Date Of Hearing घोषणा की तारीखरीख /Date Of Pronouncement : 09.08.2023

For Respondent: Mr.Satya Prakash –
Section 253Section 253(3)

आयकर अपीलीय अधिकरणकरण न्यायपीठयपीठ रायपुरयपुर में। IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH: RAIPUR श्री रवीश सूद , न्यायिक सदस्य

Shri Javed Ali Pradhan, Raipur (Cg) vs. The Dy. Commissioner of Income Tax 1(1), Raipur (Cg)

In the result, all the appeals filed by the assessees stands dismissed in terms of our observations hereinabove

ITA 299/BIL/2016[2003-04]Status: DisposedITAT Raipur09 Aug 2023AY 2003-04

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.294 & 295/Rpr/2016 निर्धारण वर्ष /Assessment Years: 2010-11 & 2011-12 V. Smt. Fazila Pradhan, The Dy. Commissioner – Opp. Old Holy Heart School, Of Income Tax-1(1), Alina House, Raipur (C.G.) Central Revenue Building, Civil Lines, Raipur (C.G.). [Pan: Akppp 6380 B] (अपीलार्थीर्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.297 To 299, 300 & 301/Rpr/2016 निर्धारण वर्ष /Assessment Years: 2001-02 To 2003-04, 2005-06 & 2006-07 V. Shri Javed Ali Pradhan, The Dy. Commissioner – Opp. Old Holy Heart School, Of Income Tax-1(1), Alina House, Raipur (C.G.) Central Revenue Building, Civil Lines, Raipur (C.G.). [Pan: Agbpa 1758 J] (अपीलार्थीर्थी/Appellant) (प्रत्यर्थी/Respondent) : अपीलार्थी की ओर से/ Appellant By Mr.Akshay Ringasia, Ca & Mr.Rajesh Kumar Chawda, Ca प्रत्यर्थी की ओर से /Respondent By : Mr.Satya Prakash – Sharma, Sr.Dr / Smt.Ila M.Parmar, Cit-Dr : 07.08.2023 सुनवाई ई की तारीखरीख/Date Of Hearing घोषणा की तारीखरीख /Date Of Pronouncement : 09.08.2023

For Respondent: Mr.Satya Prakash –
Section 253Section 253(3)

आयकर अपीलीय अधिकरणकरण न्यायपीठयपीठ रायपुरयपुर में। IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH: RAIPUR श्री रवीश सूद , न्यायिक सदस्य

Shri Javed Ali Pradhan, Raipur (Cg) vs. The Dy. Commissioner of Income Tax 1(1), Raipur (Cg)

In the result, all the appeals filed by the assessees stands dismissed in terms of our observations hereinabove

ITA 298/BIL/2016[2002-03]Status: DisposedITAT Raipur09 Aug 2023AY 2002-03

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.294 & 295/Rpr/2016 निर्धारण वर्ष /Assessment Years: 2010-11 & 2011-12 V. Smt. Fazila Pradhan, The Dy. Commissioner – Opp. Old Holy Heart School, Of Income Tax-1(1), Alina House, Raipur (C.G.) Central Revenue Building, Civil Lines, Raipur (C.G.). [Pan: Akppp 6380 B] (अपीलार्थीर्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.297 To 299, 300 & 301/Rpr/2016 निर्धारण वर्ष /Assessment Years: 2001-02 To 2003-04, 2005-06 & 2006-07 V. Shri Javed Ali Pradhan, The Dy. Commissioner – Opp. Old Holy Heart School, Of Income Tax-1(1), Alina House, Raipur (C.G.) Central Revenue Building, Civil Lines, Raipur (C.G.). [Pan: Agbpa 1758 J] (अपीलार्थीर्थी/Appellant) (प्रत्यर्थी/Respondent) : अपीलार्थी की ओर से/ Appellant By Mr.Akshay Ringasia, Ca & Mr.Rajesh Kumar Chawda, Ca प्रत्यर्थी की ओर से /Respondent By : Mr.Satya Prakash – Sharma, Sr.Dr / Smt.Ila M.Parmar, Cit-Dr : 07.08.2023 सुनवाई ई की तारीखरीख/Date Of Hearing घोषणा की तारीखरीख /Date Of Pronouncement : 09.08.2023

For Respondent: Mr.Satya Prakash –
Section 253Section 253(3)

आयकर अपीलीय अधिकरणकरण न्यायपीठयपीठ रायपुरयपुर में। IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH: RAIPUR श्री रवीश सूद , न्यायिक सदस्य

Shri Javed Ali Pradhan, Raipur (Cg) vs. The Dy. Commissioner of Income Tax 1(1), Raipur (Cg)

In the result, all the appeals filed by the assessees stands dismissed in terms of our observations hereinabove

ITA 297/BIL/2016[2001-02]Status: DisposedITAT Raipur09 Aug 2023AY 2001-02

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.294 & 295/Rpr/2016 निर्धारण वर्ष /Assessment Years: 2010-11 & 2011-12 V. Smt. Fazila Pradhan, The Dy. Commissioner – Opp. Old Holy Heart School, Of Income Tax-1(1), Alina House, Raipur (C.G.) Central Revenue Building, Civil Lines, Raipur (C.G.). [Pan: Akppp 6380 B] (अपीलार्थीर्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.297 To 299, 300 & 301/Rpr/2016 निर्धारण वर्ष /Assessment Years: 2001-02 To 2003-04, 2005-06 & 2006-07 V. Shri Javed Ali Pradhan, The Dy. Commissioner – Opp. Old Holy Heart School, Of Income Tax-1(1), Alina House, Raipur (C.G.) Central Revenue Building, Civil Lines, Raipur (C.G.). [Pan: Agbpa 1758 J] (अपीलार्थीर्थी/Appellant) (प्रत्यर्थी/Respondent) : अपीलार्थी की ओर से/ Appellant By Mr.Akshay Ringasia, Ca & Mr.Rajesh Kumar Chawda, Ca प्रत्यर्थी की ओर से /Respondent By : Mr.Satya Prakash – Sharma, Sr.Dr / Smt.Ila M.Parmar, Cit-Dr : 07.08.2023 सुनवाई ई की तारीखरीख/Date Of Hearing घोषणा की तारीखरीख /Date Of Pronouncement : 09.08.2023

For Respondent: Mr.Satya Prakash –
Section 253Section 253(3)

आयकर अपीलीय अधिकरणकरण न्यायपीठयपीठ रायपुरयपुर में। IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH: RAIPUR श्री रवीश सूद , न्यायिक सदस्य

Smt Smt. Fazila Pradhan, Raipur (Cg) vs. The Dy. Commissioner of Income Tax 1(1), Raipur (Cg)

In the result, all the appeals filed by the assessees stands dismissed in terms of our observations hereinabove

ITA 295/BIL/2016[2011-12]Status: DisposedITAT Raipur09 Aug 2023AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.294 & 295/Rpr/2016 निर्धारण वर्ष /Assessment Years: 2010-11 & 2011-12 V. Smt. Fazila Pradhan, The Dy. Commissioner – Opp. Old Holy Heart School, Of Income Tax-1(1), Alina House, Raipur (C.G.) Central Revenue Building, Civil Lines, Raipur (C.G.). [Pan: Akppp 6380 B] (अपीलार्थीर्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.297 To 299, 300 & 301/Rpr/2016 निर्धारण वर्ष /Assessment Years: 2001-02 To 2003-04, 2005-06 & 2006-07 V. Shri Javed Ali Pradhan, The Dy. Commissioner – Opp. Old Holy Heart School, Of Income Tax-1(1), Alina House, Raipur (C.G.) Central Revenue Building, Civil Lines, Raipur (C.G.). [Pan: Agbpa 1758 J] (अपीलार्थीर्थी/Appellant) (प्रत्यर्थी/Respondent) : अपीलार्थी की ओर से/ Appellant By Mr.Akshay Ringasia, Ca & Mr.Rajesh Kumar Chawda, Ca प्रत्यर्थी की ओर से /Respondent By : Mr.Satya Prakash – Sharma, Sr.Dr / Smt.Ila M.Parmar, Cit-Dr : 07.08.2023 सुनवाई ई की तारीखरीख/Date Of Hearing घोषणा की तारीखरीख /Date Of Pronouncement : 09.08.2023

For Respondent: Mr.Satya Prakash –
Section 253Section 253(3)

आयकर अपीलीय अधिकरणकरण न्यायपीठयपीठ रायपुरयपुर में। IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH: RAIPUR श्री रवीश सूद , न्यायिक सदस्य

Smt Smt. Fazila Pradhan, Raipur (Cg) vs. The Dy. Commissioner of Income Tax 1(1), Raipur (Cg)

In the result, all the appeals filed by the assessees stands dismissed in terms of our observations hereinabove

ITA 294/BIL/2016[2010-11]Status: DisposedITAT Raipur09 Aug 2023AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.294 & 295/Rpr/2016 निर्धारण वर्ष /Assessment Years: 2010-11 & 2011-12 V. Smt. Fazila Pradhan, The Dy. Commissioner – Opp. Old Holy Heart School, Of Income Tax-1(1), Alina House, Raipur (C.G.) Central Revenue Building, Civil Lines, Raipur (C.G.). [Pan: Akppp 6380 B] (अपीलार्थीर्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.297 To 299, 300 & 301/Rpr/2016 निर्धारण वर्ष /Assessment Years: 2001-02 To 2003-04, 2005-06 & 2006-07 V. Shri Javed Ali Pradhan, The Dy. Commissioner – Opp. Old Holy Heart School, Of Income Tax-1(1), Alina House, Raipur (C.G.) Central Revenue Building, Civil Lines, Raipur (C.G.). [Pan: Agbpa 1758 J] (अपीलार्थीर्थी/Appellant) (प्रत्यर्थी/Respondent) : अपीलार्थी की ओर से/ Appellant By Mr.Akshay Ringasia, Ca & Mr.Rajesh Kumar Chawda, Ca प्रत्यर्थी की ओर से /Respondent By : Mr.Satya Prakash – Sharma, Sr.Dr / Smt.Ila M.Parmar, Cit-Dr : 07.08.2023 सुनवाई ई की तारीखरीख/Date Of Hearing घोषणा की तारीखरीख /Date Of Pronouncement : 09.08.2023

For Respondent: Mr.Satya Prakash –
Section 253Section 253(3)

आयकर अपीलीय अधिकरणकरण न्यायपीठयपीठ रायपुरयपुर में। IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH: RAIPUR श्री रवीश सूद , न्यायिक सदस्य

ACIT, Circle-18(2), Noida vs. Noida Toll Bridge Co. Ltd., Noida

In the result, appeal of the assessee is allowed

ITA 4973/DEL/2018[2009-10]Status: DisposedITAT Delhi08 Aug 2023AY 2009-10

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G.C. Srivastava, Adv
Section 143(3)Section 147Section 148

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. ASTHA

ACIT, Circle-18(2), Noida vs. Noida Toll Bridge Co. Ltd., Noida

In the result, appeal of the assessee is allowed

ITA 4972/DEL/2018[2011-12]Status: DisposedITAT Delhi08 Aug 2023AY 2011-12

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G.C. Srivastava, Adv
Section 143(3)Section 147Section 148

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. ASTHA

ACIT, Circle-18(2), Noida vs. Noida Toll Bridge Co. Ltd., Noida

In the result, appeal of the assessee is allowed

ITA 4971/DEL/2018[2010-11]Status: DisposedITAT Delhi08 Aug 2023AY 2010-11

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G.C. Srivastava, Adv
Section 143(3)Section 147Section 148

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. ASTHA

ACIT, Circle-18(2), Noida vs. Noida Toll Bridge Co. Ltd., Noida

In the result, appeal of the assessee is allowed

ITA 4970/DEL/2018[2008-09]Status: DisposedITAT Delhi08 Aug 2023AY 2008-09

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G.C. Srivastava, Adv
Section 143(3)Section 147Section 148

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. ASTHA

ACIT, Circle-18(2), Noida vs. Noida Toll Bridge Co. Ltd., Noida

In the result, appeal of the assessee is allowed

ITA 4969/DEL/2018[2007-08]Status: DisposedITAT Delhi08 Aug 2023AY 2007-08

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G.C. Srivastava, Adv
Section 143(3)Section 147Section 148

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. ASTHA

ACIT, Circle-18(2), Noida vs. Noida Toll Bridge Co. Ltd., Noida

In the result, appeal of the assessee is allowed

ITA 4968/DEL/2018[2006-07]Status: DisposedITAT Delhi08 Aug 2023AY 2006-07

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G.C. Srivastava, Adv
Section 143(3)Section 147Section 148

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. ASTHA

Massachusetts Institute of Technology, Cambridge vs. DCIT Int Tax Circle 3(2)(1), Mumbai

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

ITA 607/MUM/2022[2018-19]Status: DisposedITAT Mumbai31 Jul 2023AY 2018-19
Section 143(3)Section 144C(13)Section 234ASection 234BSection 234DSection 270A

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI S RIFAUR RAHMAN, ACCOUNTANT

Shri Suryapur Sanscrit Pathshala Mandal, Surat vs. The Commissioner of Income Tax (Exemption), Ahmedabad

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

ITA 285/SRT/2023[2022-23]Status: HeardITAT Surat11 Jul 2023AY 2022-23

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Shri Suryapur Sanscrit Commissioner Of Income Tax Pathshala Mandal, (Exemptions), Ahmedabad, Vs. Pathshala-Ni-Sheri, Amliran, Room No. 60, Floor-6, Aayakar Surat-395001. Bhawan (Vejalpur), Nr. Sachin Pan: Aabts 2852 B Tower, 100 Foot Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015. Appellant Respondednt

Section 12ASection 254(1)

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI

Sant Shree Brahmlin Manchharambapu Charitable Trust, Surat vs. Commissioner of Income Tax (Exemption), Ahmedabad

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

ITA 300/SRT/2023[2022-23]Status: DisposedITAT Surat10 Jul 2023AY 2022-23

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Sant Shree Brahmlin Commissioner Of Income Manchharambapu Charitable Tax (Exemptions), Vs. Trust, Ahmedabad. D102, Sanskruti Complex, Dabholi Road, Nr. Haridarshan Society, Singanpore Road, Surat-395005, Gujarat. Pan: Abats 7121 H Appellant Respondednt

Section 12ASection 254(1)

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI

Suhir Kumar Goyal, Shamli vs. ITO, Ward 1(5), Shamli

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

ITA 1467/DEL/2023[2016-17]Status: DisposedITAT Delhi21 Jun 2023AY 2016-17

Bench: Shri Kul Bharat & Dr. B.R.R.Kumar[Assessment Year : 2016-17] Sudhir Kumar Goyal, Vs Ito, M/S. Duli Chand Salek Chand, Ward-1(5), New Mandi, Shamli, Shamli. Uttar Pradesh-247776. Pan-Agnpg1585D Appellant Respondent Appellant By Shri Vibhu Gupta, Adv. Respondent By Shri Om Parkash, Sr.Dr Date Of Hearing 15.06.2023 Date Of Pronouncement 21.06.2023

Section 234BSection 69

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & DR. B.R.R.KUMAR, ACCOUNTANT

Sapein Funds Ltd., Mauritius vs. CIT (International Taxation) Delhi-3, New Delhi

In the result, the appeal of the assessee is allowed

ITA 976/DEL/2022[2017-18]Status: DisposedITAT Delhi08 Jun 2023AY 2017-18

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Salil Kapoor, Adv. &For Respondent: Sh. Vizay Vasanta, CIT-DR
Section 143(3)Section 263

Instrument of Ratification to OECD, Paris along with its Final Position in terms of Covered Tax Agreements (CTAs), Reservations, Options and Notifications under the MLI, as a result of which MLI will enter into force for India on 01st October, 2019 and its provisions will have effect on India ... DTAAs from FY 2020-21 onwards. Two modifications 14 Sapein Funds Ltd. were made. One, in the light of Article 6 of the MLI India had agreed to modify the Purpose of a CTA. This is done through insertion of a line in the Preamble of the treaty stating that