← All Phrases

“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

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 2087/BANG/2018[2011-12]Status: DisposedITAT Bangalore16 Jun 2022AY 2011-12

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 2086/BANG/2018[2010-11]Status: DisposedITAT Bangalore16 Jun 2022AY 2010-11

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 Kendra, Udupi vs. Assistant Commissioner of Income Tax, (Exemptions) Circle-1, Mangalore

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

ITA 1962/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

Dineshl. Agarwal (HUF), Mumbai vs. \U005Cu00Ccto WD 24(1)(5), Mumbai

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

ITA 2315/MUM/2017[2006-07]Status: DisposedITAT Mumbai07 Jun 2022AY 2006-07

Bench: Shri M Balaganesh & Shri Pavan Kumar Gadaledinesh L. Agarwal Huf) Vs. Ito, Ward 24(1) 210, Bajsons Industrial Piramal Chambers, Estate, Chakala Road, Lower Parel, Andheri (E) Mumbai Mumbai-400069. "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aachd0534N Appellant .. Respondent Appellant By : Ms. Neha Pranjpe.Ar Respondent By : Mr. S.G.Mehta.Dr Date Of Hearing 01.06.2022 Date Of Pronouncement 22.06.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals)- 36, Mumbai Passed U/S 143(3) R.W.S 254 & 250 Of The Act. The Assesse Has Raised The Following Grounds Of Appeal:

For Appellant: Ms. Neha Pranjpe.ARFor Respondent: Mr. S.G.Mehta.DR
Section 131Section 143(2)Section 143(3)Section 44Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL

Lekha Pariksha Vibhag Karmchari Sahakari Patsanstha Ltd, Thane vs. CPC, Bangalore

In the result, we do not find any merit in the Writ Petition, the same is therefore dismissed

ITA 268/MUM/2022[2019-20]Status: DisposedITAT Mumbai01 Jun 2022AY 2019-20

Bench: Us. We Find That The Said Delay Has Been Properly

Section 10BSection 139Section 139(1)Section 139(4)Section 143(1)Section 80ASection 80P

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER

Dow Chemicals International Pvt Ltd. As Successor of Rohm and Haas (India) Pvt Ltd, Mumbai vs. ITO 14 (1)(3), Mumbai

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

ITA 7936/MUM/2019[2015-16]Status: DisposedITAT Mumbai19 May 2022AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2015-16 Dow Chemical International Private Income Tax Officer-14(1)(3), Limited As Successor Of Rohm & Hass Room No. 458, 4Th Floor, (India) Private Limited, Vs. Aayakar Bhavan, M.K. Road, Godrej It Park-P2, 1St Floor Block B, 02, Mumbai-400020. Lbs Road, Godrej Business District, Pirojshanagar, Vikhroli (West), Mumbai-400079. Pan No. Aaacr 2855 F Appellant Respondent

For Appellant: Mr. Rajan R. Vora/For Respondent: Dr. Yogesh Kamat, CIT-DR
Section 92C

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL

ACIT (Ltu)-1, Mumbai vs. M/S Glenmark Pharmaceuticals Ltd., Mumbai

ITA 884/MUM/2020[2009-10]Status: DisposedITAT Mumbai29 Apr 2022AY 2009-10

Bench: Shri M. Balaganesh & Shri Kuldip Singhassessment Year: 2009-10 Asst. Commissioner Of M/S. Glenmark Income Tax (Ltu)-1, Pharmaceuticals Ltd., 29Th Floor, Center-1, Glenmark House, World Trade Center, Hdo Corporate Building, Cuffe Parade, Wing A, Mumbai – 400 005 Vs. B.D. Sawant Marg, Chakla, Opp. Western Express Highway, Andheri (East), Mumbai – 400 099 Pan: Aaacg2207L (Appellant) (Respondent) Present For: Assessee By : Shri Anuj Kisnadwala, A.R. Revenue By : Shri Hoshang B. Irani, D.R. Date Of Hearing : 16 . 02 . 2022 Date Of Pronouncement : 29 . 04 . 2022 O R D E R Per : Kuldip Singh: The Appellant, Asst. Commissioner Of Income Tax (Ltu), Mumbai (Hereinafter Referred To As ‘The Revenue’) By Filing The Present Appeal, Sought To Set Aside The Impugned Order Dated 22.11.2019 Passed By Commissioner Of Income Tax (Appeals)-3, Mumbai [Hereinafter Referred To As The Cit(A)] Qua The Assessment Year 2009-10 On The Grounds Inter Alia That :-

For Appellant: Shri Anuj Kisnadwala, A.RFor Respondent: Shri Hoshang B. Irani, D.R
Section 115JSection 143Section 80CSection 80I

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH

Chimanlal Mehta, Mumbai vs. ACIT, Circle 4, Thane

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

ITA 1474/MUM/2020[2009-10]Status: DisposedITAT Mumbai28 Apr 2022AY 2009-10

Bench: Shri Om Prakash Kant & Shri Rahul Chaudharyआयकर अपील सं./I.T.A. No. 1474/Mum/2020 ("नधा"रण वष" / Assessment Years : 2009-10

For Appellant: Mr. Romit JainFor Respondent: Mr. B.K. Bagchi, Sr. AR

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY

Mukesh Manuprasad Trivedi, Mumbai vs. DCIT CC 2, Thane

In the result, the appeal filed by the assessee for A

ITA 224/MUM/2020[2008-09]Status: DisposedITAT Mumbai25 Mar 2022AY 2008-09

Bench: Shri Pavan Kumar Gadale & Shri S Rifaur Rahmanita No 225/Mum/2020 (A.Ys: 2009-10)

Section 142(1)Section 143(2)Section 153ASection 69C

IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI S RIFAUR RAHMAN

Sabmiller India Ltd, Mumbai vs. ACIT Cir 11(1)(2), Mumbai

In the result, appeal of the assessee in ITA No

ITA 7157/MUM/2017[2013-14]Status: DisposedITAT Mumbai24 Feb 2022AY 2013-14
Section 143(3)Section 144C(5)

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

M/S Value & Budget Housing Corporation Pvt Ltd, Bangalore vs. Income Tax Officer Circle-7(1)(2), Bangalore

ITA 1388/BANG/2018[2014-15]Status: DisposedITAT Bangalore02 Feb 2022AY 2014-15

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.Ramasubramaniyan, CAFor Respondent: Smt.Priyadarshini Besaganni, JCIT-DR
Section 142(1)Section 143(2)Section 14ASection 35D

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM ITA

M/S Value & Budget Housing Corporation Pvt Ltd, Bangalore vs. Assistant Commissioner of Income Tax Circle-7(1)(2), Bangalore

ITA 1387/BANG/2018[2013-14]Status: DisposedITAT Bangalore02 Feb 2022AY 2013-14

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.Ramasubramaniyan, CAFor Respondent: Smt.Priyadarshini Besaganni, JCIT-DR
Section 142(1)Section 143(2)Section 14ASection 35D

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM ITA

M/S Value & Budget Housing Corporation Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Circle-7(1)(2), Bangalore

ITA 1370/BANG/2018[2012-13]Status: DisposedITAT Bangalore02 Feb 2022AY 2012-13

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.Ramasubramaniyan, CAFor Respondent: Smt.Priyadarshini Besaganni, JCIT-DR
Section 142(1)Section 143(2)Section 14ASection 35D

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM ITA

Dy CIT Central Cir-2(3), Mumbai vs. Amit Avinash Bhosale, Pune

In the result, appeal filed by the Revenue for the A

ITA 166/MUM/2021[2015-16]Status: DisposedITAT Mumbai11 Jan 2022AY 2015-16

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Vijay MehtaFor Respondent: Ms. Shailja Rai
Section 10(38)Section 127(2)Section 132Section 153A

IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER

Dy. CIT CC- 2(3), Mumbai vs. Amit Avinash Bhosale, Pune

In the result, appeal filed by the Revenue for the A

ITA 165/MUM/2021[2018-19]Status: DisposedITAT Mumbai11 Jan 2022AY 2018-19

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Vijay MehtaFor Respondent: Ms. Shailja Rai
Section 10(38)Section 127(2)Section 132Section 153A

IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER

Dy CIT CC-2(3), Mumbai vs. Avinash Nivrutti Bhosale, Pune

In the result, appeal filed by the Revenue for the A

ITA 123/MUM/2021[2015-16]Status: DisposedITAT Mumbai11 Jan 2022AY 2015-16

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Vijay MehtaFor Respondent: Ms. Shailja Rai
Section 10(38)Section 127(2)Section 132Section 153A

IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER

Kotak Mahindra Bank Limited (As Successor in Business of Erstwhile Ing Vysya Bank Limited), Bangalore vs. Commissioner of Income Tax (Appeals)-I, Bangalore

In the result, the appeal of the revenue is dismissed and the grounds of appeal of the assessee remanded by the High Court for fresh consideration are allowed

ITA 748/BANG/2011[2001-02]Status: DisposedITAT Bangalore03 Jan 2022AY 2001-02

Bench: Shri N.V. Vasudevanand Shri B. R. Baskaran

For Appellant: Shri. S. Ananthan, CAFor Respondent: Shri. Sumeer Singh Meena, JCIT(DR)(ITAT), Bengaluru
Section 115JSection 143(3)

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENTAND SHRI B. R. BASKARAN, ACCOUNTANT

ACIT, Bangalore vs. M/S the Vysya Bank Ltd., Bangalore

In the result, the appeal of the revenue is dismissed and the grounds of appeal of the assessee remanded by the High Court for fresh consideration are allowed

ITA 733/BANG/2011[2001-02]Status: DisposedITAT Bangalore03 Jan 2022AY 2001-02

Bench: Shri N.V. Vasudevanand Shri B. R. Baskaran

For Appellant: Shri. S. Ananthan, CAFor Respondent: Shri. Sumeer Singh Meena, JCIT(DR)(ITAT), Bengaluru
Section 115JSection 143(3)

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENTAND SHRI B. R. BASKARAN, ACCOUNTANT

M/S Software Paradigms Infotech Private Limited, Mysore vs. Assistant Commissioner of Income Tax Circle-1(1), Mysore

ITA 2828/BANG/2017[2013-14]Status: DisposedITAT Bangalore27 Dec 2021AY 2013-14

Bench: Shri. B.R. Baskaran & Smt. Beena Pillaiit(Tp)A No. 2828/Bang/2017 Assessment Year : 2013-14 M/S. Software Paradigms The Assistant Infotech Pvt. Ltd., Commissioner Of No. 316-318, Spi City, Income Tax, Hebbal Industrial Area, Circle – 1 (1), Mysuru – 570016. Mysuru. Vs. Pan: Aalcs7583C Appellant Respondent Assessee By : Shri G.S. Prashanth, Ca Revenue By : Shri Pradeep Kumar, Cit (Dr) Date Of Hearing : 29-11-2021 Date Of Pronouncement : 27-12-2021 Order Per Beena Pillaipresent Appeal By The Assessee Has Been Filed By Assessee Against The Assessment Order Dated 24.10.2017 Passed By The Acit, Circle – 1 (1), Mysuru U/S. 143(3) R.W. 92Ca R.W. 144C(5) Of The Act For Assessment Year 2013-14 On Following Grounds Of Appeal. 1. The Orders Of The Tpo / Drp / Assessing Officer In So Far As They Are Against The Appellant, Are Opposed To Law, Weight Of Evidence, Natural Justice, Probabilities, Facts & Circumstances Of The Appellant'S Case. 2. The Appellant Denies Itself To Be Assessed On A Total Income Of Rs. 10,50,75,429/- As Against Income Of Rs. 6,77,58,220/- As Declared By The Appellant.

For Appellant: Shri G.S. Prashanth, CAFor Respondent: Shri Pradeep Kumar, CIT (DR)
Section 143(3)Section 92C

IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL

ACIT, Central Circle- 13, New Delhi vs. Jpm Tools Ltd., New Delhi

ITA 7281/DEL/2017[2011-12]Status: DisposedITAT Delhi23 Dec 2021AY 2011-12

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

Section 132(1)Section 153A

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’ : NEW DELHI) BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER and SHRI AMIT