“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

Munirabai Mohammadi Kalolwala, Panchmahal vs. The ITO, Ward-4(1)(2), Vadodara

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

ITA 1433/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad26 Nov 2025AY 2015-16

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year 2015-16

For Appellant: Ms. Urvashi Sodhan, A.RFor Respondent: Shri Sudhakar Verma, Sr. D.R

Section 142(1)Section 147Section 148Section 56(2)(vii)Section 69

THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before Dr. BRR Kumar, Vice President And Ms. Suchitra Kamble, Judicial Member

Passion Realtech Pvt Ltd, Gurgaon vs. ;ACIT, Central Circle-2, Faridabad

In the result, Appeals in ITA

ITA 1269/DEL/2025[2012-13]Status: DisposedITAT Delhi26 Nov 2025AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 143(2)Section 147Section 148Section 151Section 153C

1 ITA No. 1268 & 1269/Del/2025 Passion Realtech Pvt. ltd. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH

Passion Realtech Pvt Ltd, Gurgaon vs. ACIT, Central Circle-2, Faridabad

In the result, Appeals in ITA

ITA 1268/DEL/2025[2011-12]Status: DisposedITAT Delhi26 Nov 2025AY 2011-12

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 143(2)Section 147Section 148Section 151Section 153C

1 ITA No. 1268 & 1269/Del/2025 Passion Realtech Pvt. ltd. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH

Sunrise Propbuild Pvt Ltd., Delhi vs. ACIT, Central Circle-2, Faridabad

In the result, Appeals in ITA

ITA 1258/DEL/2025[2012-13]Status: DisposedITAT Delhi26 Nov 2025AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Ita No. 1258/Del/2025 (A.Y. 2012-13) M/S Sunrise Propbuild Pvt. Ltd. V Assistant Commissioner Of House No. B-4, 1St Floor, Shop S Income Tax, Central Circle-Ii, No. 25, Ashirward Complex, Faridabad, Village Pitampura, New Delhi- Haryana-121001 110034 Pan: Aapcs2201K Appellant Respondent Assessee By Sh. S. S. Nagar, Ca Revenue By Ms.Suman Malik, Cit Dr Date Of Hearing 08/09/2025 Date Of Pronouncement 26/11/2025

Section 143(2)Section 147Section 148Section 151Section 153C

1 ITA No. 1257 & 1258/Del/2025 Sunrise Propbuild Pvt. Ltd. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH

Sunrise Porpbuild Pvt Ltd, Delhi vs. ACIT, Central Circle-2, Faridabad

In the result, Appeals in ITA

ITA 1257/DEL/2025[2011-12]Status: DisposedITAT Delhi26 Nov 2025AY 2011-12

Section 143(2)Section 147Section 148Section 151Section 153C

1 ITA No. 1257 & 1258/Del/2025 Sunrise Propbuild Pvt. Ltd. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH

Ashok Rudraraju, Visakhapatnam vs. Income-Tax Officer, Ward-2(5), Visakhapatnam

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

ITA 439/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam19 Nov 2025AY 2016-17

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No. 439/Viz/2025 (निर्धारण वर्ा/Assessment Year: 2016-17) Ashok Rudraraju, Vs. Income Tax Officer, Visakhapatnam. Ward-2(5), Visakhapatnam. Pan: Aqvpr4058L

For Appellant: Shri I. Kama Sastry, CAFor Respondent: Dr. Aparna Villuri, Sr. AR

Section 147Section 148Section 148ASection 149(1)(b)Section 151Section 151(1)Section 151ASection 251(1)(a)Section 69A

आयकर अपीलीय अधिकरण, विशाखपटनम पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam, “SMC” Bench, Visakhapatnam Before Shri Manjunatha G., Accountant

Amli Mohammed Taj, Kurnool vs. DCIT, Central Circle-2, Guntur

ITA 397/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam19 Nov 2025AY 2018-19

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.397/Viz/2025 (निर्धारण वर्ा/Assessment Year: 2018-19) Amli Mohammed Taj, Vs. Dcit, Kurnool. Central Circle-2, Pan: Achpt2412N Guntur. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri S. Rama Rao, Advocate रधजस्‍व द्वधरध/Revenue By: Dr. Aparna Villuri, Sr. Ar सुिवधई की तधरीख/Date Of 06/11/2025 Hearing: घोर्णध की तधरीख/Date Of 19/11/2025 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), Visakhapatnam-3, Dated 04/04/2025, Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 154 Of The Income-Tax Act, 1961 (For Short, “Act”), Dated 19/05/2023 For The Assessment Year 2018-19. The Assessee Has Assailed The Impugned Order On The Following Grounds Of Appeal Before Us:

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: Dr. Aparna Villuri, Sr. AR

Section 115BSection 142(1)Section 143(2)Section 153ASection 154Section 69A

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

Kineta Global Limited, Hyderabad vs. DCIT., Circle-2(1), Hyderabad

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

ITA 800/HYD/2025[2018-19]Status: DisposedITAT Hyderabad19 Nov 2025AY 2018-19

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.800/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2018-19) Kineta Global Limited, Vs. Deputy Commissioner Hyderabad. Of Income Tax, Circle-2(1), Pan: Aacck7944A Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Sri S. Venkateswarlu, Tax Consultant रधजस् व द्वधरध/Revenue By: Dr. Narendra Kumar Naik, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 12/11/2025 घोर्णध की तधरीख/Date Of 19/11/2025 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Company Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 03/03/2025, 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, “Act”) Dated 21/02/2024 For The Assessment Year 2018-19. The Assessee Company

For Appellant: Sri S. VenkateswarluFor Respondent: Dr. Narendra Kumar Naik

Section 147Section 148Section 148ASection 151Section 151ASection 250(6)

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

Income Tax Officer, Income Tax Department, Visakhapatnam vs. Quality Steel Shoppe Private Limited, Visakhapatnam

In the result, the Cross Objection No

ITA 454/VIZ/2024[2018-19]Status: DisposedITAT Visakhapatnam14 Nov 2025AY 2018-19

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.454/Viz/2024 ("नधा"रण वष"/Assessment Year: 2018-19) Income Tax Officer, Vs. Quality Steel Shoppe Ward-2(1), Private Limited, Visakhapatnam. Visakhapatnam. Pan: Aaacq1115D (Appellant) (Respondent) C.O. No. 18/Viz/2024 (In आ.अपी.सं /454/Viz/2024) ("नधा"रण वष"/Assessment Year: 2018-19)

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri Badicala Yadagiri

Section 144Section 144BSection 147Section 148Section 148ASection 151A

आयकर अपील"य अ"धकरण, "वशाखपटनम पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam “DIVN” Bench, Visakhapatnam. Before Shri Manjunatha

Income Tax Officer, Ward-1, Nellore vs. Venkata Ramanamma Sakamuri, Nellore

In the result, the appeal filed by the revenue being devoid and bereft of any substance is dismissed

ITA 482/HYD/2025[2018-19]Status: DisposedITAT Hyderabad14 Nov 2025AY 2018-19

Bench: Us:

Section 147Section 148Section 148ASection 151

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

Narendra Kumar, Shamli vs. Income Tax Officer, Ward - 3(1)(4), Shamli

Appeal is allowed for statistical purposes in the aforesaid

ITA 5717/DEL/2025[2017-18]Status: DisposedITAT Delhi14 Nov 2025AY 2017-18

Bench: Shri Mahavir Singh, Hon’Bleasstt. Year : 2017-18

For Appellant: Sh. Rahul Agarwal, AdvFor Respondent: Shri Manoj Kumar, Sr. DR

Section 139Section 142(1)Section 144Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH “SMC’’ : NEW DELHI) BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT Asstt

Dy. Commissioner of Income-Tax, Central Circle-2, Jaipur vs. M/S Gokul Kripa Colonizers & Developers Pvt. Ltd., Jaipur

In the result the appeal of the revenue in ITA no

ITA 1178/JPR/2025[2021-22]Status: DisposedITAT Jaipur13 Nov 2025AY 2021-22

For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR

Section 271DSection 271E

आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, "B" JAIPUR डा० एस. सीतालक्ष्मी न्यायिक

Dy. Commissioner of Income-Tax, Central Circle-2, Jaipur vs. M/S Gokul Kripa Colonizers & Developers Pvt. Ltd., Jaipur

In the result the appeal of the revenue in ITA no

ITA 1176/JPR/2025[2020-21]Status: DisposedITAT Jaipur13 Nov 2025AY 2020-21

For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR

Section 271DSection 271E

Dy. Commissioner of Income-Tax, Central Circle-2, Jaipur vs. M/S Gokul Kripa Colonizers & Developers Pvt. Ltd., Jaipur

In the result the appeal of the revenue in ITA no

ITA 1175/JPR/2025[2020-21]Status: DisposedITAT Jaipur13 Nov 2025AY 2020-21

For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR

Section 271DSection 271E

आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,"B" JAIPUR डा० एस. सीतालक्ष्मी न्यायिक

Dy. Commissioner of Income-Tax, Central Circle-2, Jaipur vs. M/S Gokul Kripa Colonizers & Developers Pvt. Ltd., Jaipur

In the result the appeal of the revenue in ITA no

ITA 1174/JPR/2025[2019-20]Status: DisposedITAT Jaipur13 Nov 2025AY 2019-20

For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR

Section 271DSection 271E

Dy. Commissioner of Income-Tax, Central Circle-2, Jaipur vs. M/S Gokul Kripa Colonizers & Developers Pvt. Ltd., Jaipur

In the result, the appeals of the revenue stands dismissed, and the

ITA 1170/JPR/2025[2019-20]Status: DisposedITAT Jaipur13 Nov 2025AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR

Section 271DSection 271E

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

Dy. Commissioner of Income-Tax, Central Circle-2, Jaipur vs. M/S Gokul Kripa Colonizers & Developers Pvt. Ltd., Jaipur

In the result the appeal of the revenue in ITA no

ITA 1169/JPR/2025[2018]Status: DisposedITAT Jaipur13 Nov 2025

For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR

Section 271DSection 271E

आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,"B" JAIPUR डा० एस. सीतालक्ष्मी न्यायिक

Dy. Commissioner of Income-Tax, Central Circle-2, Jaipur vs. M/S Gokul Kripa Colonizers & Developers Pvt. Ltd., Jaipur

In the result the appeal of the revenue in ITA no

ITA 1168/JPR/2025[2017-18]Status: DisposedITAT Jaipur13 Nov 2025AY 2017-18

For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR

Section 271DSection 271E

Dy. Commissioner of Income-Tax, Central Circle-2, Jaipur vs. M/S Gokul Kripa Colonizers & Developers Pvt. Ltd., Jaipur

In the result, the appeals of the revenue stands dismissed, and the

ITA 1167/JPR/2025[2017-18]Status: DisposedITAT Jaipur13 Nov 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR

Section 271DSection 271E

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

Dy. Commissioner of Income-Tax, Central Circle-2, Jaipur vs. M/S Gokul Kripa Colonizers & Developers Pvt. Ltd., Jaipur

In the result the appeal of the revenue in ITA no

ITA 1166/JPR/2025[2016-17]Status: DisposedITAT Jaipur13 Nov 2025AY 2016-17

For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR

Section 271DSection 271E

आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,"B" JAIPUR डा० एस. सीतालक्ष्मी न्यायिक