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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

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 5126/DEL/2025[2014-15]Status: DisposedITAT Delhi17 Dec 2025AY 2014-15

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 5125/DEL/2025[2013-14]Status: DisposedITAT Delhi17 Dec 2025AY 2013-14

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

Dakeek Qateek Jameel Foundation, Chennai vs. CIT, Exemption, Chennai

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

ITA 2266/CHNY/2025[2025-26]Status: DisposedITAT Chennai16 Dec 2025AY 2025-26

Bench: Shri Manu Kumar Giri & Shri Jagadish

For Appellant: Mr. S. Balamurugan, CAFor Respondent: Mr. Bipin C.N, CIT
Section 80GSection 80G(5)

आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मनु कुमार

Income Tax Officer, Kautilya Bhawan Bkc Kurla vs. Godrej Agrovet Limited, Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 2026/MUM/2025[2016-17]Status: DisposedITAT Mumbai16 Dec 2025AY 2016-17

Bench: Ms Suchitra Kamble & Shri Girish Agrawalthe Income Tax Officer, Godrej Agrovet Limited, Vs. Kautilya Bhavan, Godrej One, Bkc Kurla, 3Rd Floor Pirojshanagar, Mumbai-400051 E.E, Highway, Vikhroli So Mumbai, Mumbai-400079. [Pan: Aaacg0617Q] (Appellant) .. (Respondent) Appellant By : Shri Krishna Kumar, Sr. Dr Respondent By: Shri Nitesh Joshi, Ar Date Of Hearing 18.09.2025 Date Of Pronouncement 16.12.2025 O R D E R Per Suchitra Kamble:

For Appellant: Shri Krishna Kumar, Sr. DRFor Respondent: Shri Nitesh Joshi, AR
Section 112Section 112(1)Section 112(1)(c)Section 133(6)Section 195Section 201Section 201(1)Section 206ASection 48

IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE Ms SUCHITRA KAMBLE, JUDICIAL MEMBER And SHRI GIRISH AGRAWAL, ACCOUNTANT

Dbg Leasing and Housing Ltd., New Delhi vs. ITO-7(1), New Delhi

In the result, the Assessee’s appeal is dismissed

ITA 8308/DEL/2019[2008-09]Status: DisposedITAT Delhi15 Dec 2025AY 2008-09

Bench: Shri Mahavir Singh & Shri Krinwant Sahayasstt. Year : 2008-09 Dbg Leasing & Housing Ltd., Vs Ito, Ward 7(1), New Delhi C-88, Gali No. 8, Jyoti Colony, Shahdara, Delhi – 110 032 (Pan: Aaacd0473F) (Appellant) (Respondent) Appellant By : Shri Ved Jain, Adv. & Ms. Uma Upadhyay, Ca Respondent By : Ms. Harpreet Kaur Hansra, Sr. Dr

For Appellant: Shri Ved Jain, Adv. & Ms. Uma Upadhyay, CAFor Respondent: Ms. Harpreet Kaur Hansra, SR. DR
Section 147Section 29ASection 30(2)Section 31(1)

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH “B’’ : NEW DELHI) BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI KRINWANT

Venkata Rama Krishnam Raju Chintalapati, Hyderabad vs. DCIT., Circle 8(1), Hyderabad

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

ITA 143/HYD/2025[2018-19]Status: DisposedITAT Hyderabad10 Dec 2025AY 2018-19

Bench: Us:

For Appellant: Shri KA Sai Prasad, CAFor Respondent: Shri Waseem UR Rehman
Section 147Section 148Section 148ASection 151

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

Income Tax Officer, Ward-1, Warangal vs. Shiva Kumar Thota, Warangal

In the result, the primary objection filed by the assessee vide his letter, dated 02/06/2025 is allowed while for the appeal filed by

ITA 996/HYD/2024[2017-18]Status: DisposedITAT Hyderabad10 Dec 2025AY 2017-18

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.996/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2017-18) Income Tax Officer, Vs. Shiva Kumar Thota, Ward-1, Warangal. Warangal. Pan: Aaopt4519M (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By: Mrs. U. Mini Chandran, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 18/11/2025 घोषणा की तारीख/Date Of 10/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Revenue Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 06/08/2024 Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 147 R.W.S 144B Of The Income-Tax Act, 1961 (For Short, “The Act”), Dated 26/05/2023 For The Assessment Year 2017-18. The Revenue Has Assailed The Impugned Order On The Following Grounds Of Appeal Before Us:

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: Mrs. U. Mini Chandran
Section 147Section 148Section 148ASection 43BSection 68

आयकर अपीलीय अिधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad Before Shri Manjunatha G., Accountant

M/S. Bay Forge Pvt. Ltd., Chennai vs. ACIT, Co, Circle-1(3), Chennai

In the result, the appeal of the assessee is allowed

ITA 2329/CHNY/2024[2005-06]Status: DisposedITAT Chennai10 Dec 2025AY 2005-06

Bench: Shri George George K & Shri S.R. Raghunatha

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. Shiva Srinivas, C.I.T
Section 115Section 115JSection 143(3)Section 147

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

Shri Ganadhipati Gandharacharya Kuntiusagar Vidya Sodh Sonstha, Kolhapur vs. ITO, Exemption, Pune, Kolhapur

ITA 2026/PUN/2025[2021-22]Status: DisposedITAT Pune09 Dec 2025AY 2021-22

Bench: Shri Manish Borad & Ms. Astha Chandra

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Bharat Andhale

आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI MANISH BORAD

Shri Ganadhipati Gandharacharya Kuntiusagar Vidya Sodh Sonstha, Kolhapur vs. ITO, Exemption, Pune, Kolhapur

ITA 2025/PUN/2025[2020-21]Status: DisposedITAT Pune09 Dec 2025AY 2020-21

Bench: Shri Manish Borad & Ms. Astha Chandra

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Bharat Andhale

आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI MANISH BORAD

Shri Ganadhipati Gandharacharya Kuntiusagar Vidya Sodh Sonstha, Kolhapur vs. ITO, Exemption, Pune, Kolhapur

ITA 2024/PUN/2025[2019-20]Status: DisposedITAT Pune09 Dec 2025AY 2019-20

Bench: Shri Manish Borad & Ms. Astha Chandra

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Bharat Andhale

आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI MANISH BORAD

Shri Ganadhipati Gandharacharya Kuntiusagar Vidya Sodh Sonstha, Pune vs. ITO, Exemption, Pune

ITA 2023/PUN/2025[2018-19]Status: DisposedITAT Pune09 Dec 2025AY 2018-19

Bench: Shri Manish Borad & Ms. Astha Chandra

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Bharat Andhale

आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI MANISH BORAD

ACIT-15(1)(2), Mumbai vs. Nest Childcare Services Private Limited, Mumbai

In the result appeals of the a In the result appeals of the assessee for Assessment ssessee for Assessment

ITA 6215/MUM/2025[2014-2015]Status: DisposedITAT Mumbai03 Dec 2025AY 2014-2015

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Respondent: Assessee by Ms. Namrata R. Dedhia

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

Nest Childcare Services Private Limited, Mumbai vs. DCIT 15(1)(2), Mumbai

In the result appeals of the assessee for Assessment

ITA 6074/MUM/2025[2014-15]Status: DisposedITAT Mumbai03 Dec 2025AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Ms. Namrata R. DedhiaFor Respondent: Ms. Beena Santosh, CIT DR. & Shri
Section 143(2)

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

Nest Childcare Services Private Limited, Mumbai vs. DCIT 15(1)(2), Mumbai

In the result appeals of the assessee for Assessment

ITA 6073/MUM/2025[2013-14]Status: DisposedITAT Mumbai03 Dec 2025AY 2013-14

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Ms. Namrata R. DedhiaFor Respondent: Ms. Beena Santosh, CIT DR. & Shri
Section 143(2)

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

Nest Childcare Services Private Limited, Mumbai vs. DCIT 15(1)(2), Mumbai

In the result appeals of the assessee for Assessment

ITA 6072/MUM/2025[2012-13]Status: DisposedITAT Mumbai03 Dec 2025AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Ms. Namrata R. DedhiaFor Respondent: Ms. Beena Santosh, CIT DR. & Shri
Section 143(2)

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

Late. Prakash Chandra Virdi, L/R Bharat Bhushan Virdi, Mahasamund vs. Income Tax Officer, Ward- Mahasamund, Mahasamund

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

ITA 674/RPR/2025[2012-13]Status: DisposedITAT Raipur01 Dec 2025AY 2012-13

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.674/Rpr/2025 "नधा"रण वष" /Assessment Year : 2012-13 Late Prakash Chandra Virdi, L/R Bharat Bhushan Virdi, Ward No.3, Near Shiv Mandir, Imli Bhatta, Mahasamund (C.G.)-493 445 Pan: Abjpv6675J

For Appellant: None (Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 250Section 250(4)Section 282

आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH

Smt. Sumandevi Dineshkumar Tulsyan, Nashik vs. Income-Tax Officer, Ward - 1(5), Nashik

ITA 814/PUN/2018[2014-15]Status: DisposedITAT Pune28 Nov 2025AY 2014-15

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Pramod S ShingteFor Respondent: Shri Rajesh Haladkar (through virtual)
Section 10(38)Section 133ASection 142(1)Section 143(2)Section 144A

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA

Raj Kumar HUF, Hisar vs. ITO Ward 1, Hisar

Appeal is allowed for statistical purposes

ITA 6761/DEL/2025[2015-16]Status: DisposedITAT Delhi28 Nov 2025AY 2015-16

Bench: Shri Satbeer Singh Godaraassessment Year: 2015-16

Section 147

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment

Pothina Satyanarayana, Visakhapatnam vs. Income Tax Officer, Ward-2(5), Visakhapatnam

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

ITA 568/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam26 Nov 2025AY 2018-19

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.568/Viz/2025 (िनधा"रण वष"/Assessment Year: 2018-19) Pothina Satyanarayana, Vs. Income Tax Officer, Visakhapatnam. Ward-2(5), Pan: Ahdpp1312N Visakhapatnam. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Sri Gvn Hari, Advocate राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 19/11/2025 Hearing: घोषणा की तारीख/Date Of 26/11/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm : The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 10/07/2025, Which In Turn Arises From The Order Passed By The Assessing Officer (For Short, “Ao”) Under Section 147 R.W.S 144 R.W.S 144B Of The Income-Tax Act, 1961 (For Short, “Act”), Dated 12/02/2024 For The Assessment Year 2018-19. The 2 Pothina Satyanarayana Vs. Ito

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 139(1)Section 147Section 148Section 148ASection 151Section 151ASection 54F

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