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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

Shri Mohanbhai R. Varli, Silvassa vs. The Income Tax Officer, Silvassa Ward, Silvassa

In the result, grounds of appeal raised by assessee is partly allowed

ITA 1311/AHD/2017[2012-13]Status: DisposedITAT Surat20 Jan 2023AY 2012-13

Bench: Shri Pawan Singh

Section 254(1)

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH (SMC), SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER ITA No. 1311/Ahd/2017 (Assessment

Rahul Garg, Shamli vs. Pr.CIT, Muzaffarnagar

The appeal is dismissed as withdrawn

ITA 4236/DEL/2019[2014-15]Status: DisposedITAT Delhi06 Jan 2023AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2014-15

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI

Dy.CIT 7(1) (1), Mumbai vs. M/S. Mattel Toys (India) Pvt. Ltd, Mumbai

In the result, the appeal of the Revenue is dismissed, whereas,

ITA 2304/MUM/2021[2012-13]Status: DisposedITAT Mumbai29 Dec 2022AY 2012-13

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant () Assessment Year: 2012-13 Dy. Cit, Circle-7(1)(1), M/S Mattel Toys (India) Pvt. Ltd., Room No. 126, 1St Floor, Phoenix House, B-Wing, 4Th Floor, Vs. Aayakar Bhavan, M.K. Road, 462, Senapati Bapat Marg, Lower Mumbai-400020. Parel, Mumbai-400013. Pan No. Aaccm 2563 P Appellant Respondent

For Respondent: Assessee by Mr. Ketan Ved, AR

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J” MUMBAI BEFORE SHRI VIKAS AWASTHY (JUDICIAL MEMBER) AND SHRI OM PRAKASH

Atul C. Vyas, Mumbai vs. Asst CIT Cen Cir 31, Mumbai

In the result, the appeals filed by the assessee for AY 1992-93 is partly allowed and the appeal filed for AY 1993-94 is allowed

ITA 6723/MUM/2012[1992-93]Status: DisposedITAT Mumbai13 Dec 2022AY 1992-93

Bench: The Tribunal For These Two Years. In The 1St Round, The Tribunal, Vide Its Order Dated 28.11.2008 Passed In Ita No. 4470/Mum/96 & Ita No.3050/Mum/1999, Had Restored All The Issues Contested By The Assessee To The File Of Learned Cit (A). Accordingly The Ld Cit(A) Has Passed The Impugned Orders, Which Are Being Challenged By The Assessee.

Section 132Section 143(3)Section 69

THE INCOME TAX APPELLATE TRIBUNAL “A” Bench, Mumbai Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM) I.T.A. No. 6723/Mum/2012

Sri. B.V. Ravikumar, Bengaluru vs. Assistant Commissioner of Income Tax, Circle-6(3)(1), Bengaluru

ITA 138/BANG/2022[2015-16]Status: DisposedITAT Bangalore28 Nov 2022AY 2015-16

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: Shri V. Chandrashekar, AdvocateFor Respondent: Smt. Priyadarshini Besaganni, Addl.CIT(DR)(ITAT)
Section 143(3)Section 148Section 153A

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT

Sri. B.V. Ravikumar, Bengaluru vs. Assistant Commissioner of Income Tax, Circle-6(3)(1), Bangalore

ITA 137/BANG/2022[2014-15]Status: DisposedITAT Bangalore28 Nov 2022AY 2014-15

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: Shri V. Chandrashekar, AdvocateFor Respondent: Smt. Priyadarshini Besaganni, Addl.CIT(DR)(ITAT)
Section 143(3)Section 148Section 153A

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT

Smt. K.R. Geetha, Bengaluru vs. Assistant Commissioner of Income Tax, Circle- 6(3)(1), Bengaluru

ITA 2306/BANG/2019[2015-16]Status: DisposedITAT Bangalore28 Nov 2022AY 2015-16

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: Shri V. Chandrashekar, AdvocateFor Respondent: Smt. Priyadarshini Besaganni, Addl.CIT(DR)(ITAT)
Section 143(3)Section 148Section 153A

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT

Smt. K.R. Geetha, Bengaluru vs. Assistant Commissioner of Income Tax, Circle- 6(3)(1), Bengaluru

ITA 2305/BANG/2019[2014-15]Status: DisposedITAT Bangalore28 Nov 2022AY 2014-15

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: Shri V. Chandrashekar, AdvocateFor Respondent: Smt. Priyadarshini Besaganni, Addl.CIT(DR)(ITAT)
Section 143(3)Section 148Section 153A

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT

ACIT, Chennai vs. Calchennai Mobile Work P Ltd., Chennai

In the result, appeal filed by the Revenue is treated as

ITA 630/CHNY/2017[2012-13]Status: DisposedITAT Chennai23 Nov 2022AY 2012-13

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकर अपील सं./Ita No.: 630/Chny/2017 िनधा"रण वष" / Assessment Year: 2012-13

For Appellant: Shri. S. Sridhar, AdvocateFor Respondent: Shri. P.M. Senthil Kumar, JCIT
Section 28

आयकर अपीलीय अिधकरण, ‘बी ’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी महावीर "संह, उपा"य

Income Tax Officer 33(1)(4), Mumbai vs. Dheeraj Babulal Shah, Mumbai

In the result, the appeals filed by the revenue are dismissed

ITA 4272/MUM/2018[2014-15]Status: DisposedITAT Mumbai14 Oct 2022AY 2014-15

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. Nos. 4272/Mum/2018 (निर्धारण वर्ा / Assessment Years: 2014-15) & आयकर अपील सं/ I.T.A. Nos. 4092/Mum/2019 (निर्धारण वर्ा / Assessment Years: 2015-16) बिधम/ Ito-33(1)(4) Dheeraj Babulal Shah Room No. 708, 7Th Floor, 23/A-12, Akash Chsl, Vs. Bldg. No. C-12, Jalawal Nagar, Ashok Nagar, Pratyakshakar Bhavan, Kandivali (E), Mumbai- Bandra Kurla Complex, 400101. Bandra (E), Mumbai- 400051. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Arwps1458D (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Smt. Mahita Nair (Sr. Ar) Assessee By: Shri Rajkumar Singh सुनवाई की तारीख / Date Of Hearing: 19/07/2022 घोषणा की तारीख /Date Of Pronouncement: 14/10/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: These Appeals Are Preferred By The Revenue Against The Orders Of The Ld. Cit(A)-45, Mumbai, Dated 29.03.2018 For A.Y.2014-15 & Dated 12.03.2019 For Ay. 2015-16 Respectively.

For Appellant: Shri Rajkumar SinghFor Respondent: Smt. Mahita Nair (Sr. AR)
Section 10(38)Section 131Section 133ASection 68

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM

Assistant Commissioner of Income-Tax, Central Circle-2(1), Bengaluru vs. M/S.Ozone Properties Pvt. Ltd., Bengaluru

In the result, the appeal filed by the revenue stands allowed for statistical purposes

ITA 95/BANG/2022[2014-2015]Status: DisposedITAT Bangalore09 Sept 2022AY 2014-2015

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2014-15 M/S. Ozone Properties The Assistant Pvt. Ltd., Commissioner Of No. 38, Ozone Group, Income Tax, Ulsoor Road, Central Circle – 2(1), Ulsoor, Bangalore. Vs. Bangalore – 560 042. Pan: Aaaco6672M Appellant Respondent & C.O.No. 01/Bang/2022 (In Ita No. 95/Bang/2022) (By Assessee) Assessee By : Shri Kodandapani, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 01-09-2022 Date Of Pronouncement : 09-09-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee & Revenue Against Order Dated 30.11.2021 Passed By Ld.Cit(A)-11, Bangalore For A.Y. 2014-15 On Following Grounds Of Appeal:

For Appellant: Shri Kodandapani, CA
Section 115JSection 143(3)Section 153ASection 154

IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU

DCIT 14(3)(1), Mumbai vs. Komli Wedia India P.Ltd, Mumbai

In the result, ITA No.3889/Mum/2017 for A

ITA 3890/MUM/2017[2012-13]Status: DisposedITAT Mumbai29 Jul 2022AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

For Appellant: NoneFor Respondent: Shri Samruddhi D Hande, DR

IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KULDIP SINGH, JM ITA

DCIT 14(3)(1), Mumbai vs. Komli Wedia India P.Ltd, Mumbai

In the result, ITA No.3889/Mum/2017 for A

ITA 3889/MUM/2017[2011-12]Status: DisposedITAT Mumbai29 Jul 2022AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

For Appellant: NoneFor Respondent: Shri Samruddhi D Hande, DR

IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KULDIP SINGH, JM ITA

M/S. Bosch Limited, Bangalore vs. Commissioner of Income Tax, Ltu, Bengaluru

In the result, the appeal by the assessee is allowed

ITA 475/BANG/2020[2014-15]Status: DisposedITAT Bangalore29 Jul 2022AY 2014-15

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Percy Pardiwala, Sr. CounselFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 263Section 32ASection 35

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S

Tal Manufacturing Solutions Ltd., Nagpur vs. Asst CIT 2 (3)(1), Mumbai

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

ITA 90/MUM/2020[2014-15]Status: DisposedITAT Mumbai14 Jul 2022AY 2014-15
Section 143(3)

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E‘ BENCH MUMBAI BEFORE: SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER ITA

Tal Manufacturing Solutions Ltd., Nagpur vs. Asst CIT 2 (3)(1), Mumbai

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

ITA 89/MUM/2020[2013-14]Status: DisposedITAT Mumbai14 Jul 2022AY 2013-14
Section 143(3)

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E‘ BENCH MUMBAI BEFORE: SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER ITA

M/S. Dakshina Kannada Nirmithi Kendra, Mangaluru vs. The Deputy Commissioner of Income Tax (Exemptions), Circle -1, Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 948/BANG/2019[2016-17]Status: DisposedITAT Bangalore16 Jun 2022AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru

M/S. Udupi Nirmithi Kedra, Udupi vs. The Deputy Commissioner of Income Tax (Exemptions), Circle - 1, Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 947/BANG/2019[2016-17]Status: DisposedITAT Bangalore16 Jun 2022AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru

Dakshina Kannada Nirmithi Kendra, Mangaluru vs. Assistant Commissioner of Income Tax, (Exemptions), Circle-1, Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2089/BANG/2018[2013-14]Status: DisposedITAT Bangalore16 Jun 2022AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru

Dakshina Kannada Nirmithi Kendra, Mangaluru vs. Income Tax Officer, Ward 1(1), Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2088/BANG/2018[2012-13]Status: DisposedITAT Bangalore16 Jun 2022AY 2012-13

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru