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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

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 1165/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

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 1164/JPR/2025[2015-16]Status: DisposedITAT Jaipur13 Nov 2025AY 2015-16
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 1162/JPR/2025[2015-16]Status: DisposedITAT Jaipur13 Nov 2025AY 2015-16
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. Sh. Ashwani Gupta, Jaipur

In the result, all the appeals of the revenue are dismissed

ITA 1061/JPR/2025[2022-23]Status: DisposedITAT Jaipur10 Nov 2025AY 2022-23

Bench: Moving Towards The Facts Of The Case We Would Like To Mention That The Revenue Has Assailed The Appeal For Assessment Year 2012-13 In

For Appellant: Shri C.M. Agarwal, CAFor Respondent: Mrs. Alka Gautam, CIT
Section 269SSection 269TSection 271D

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. Sh. Ashwani Gupta, Jaipur

In the result, all the appeals of the revenue are dismissed

ITA 1059/JPR/2025[2016-17]Status: DisposedITAT Jaipur10 Nov 2025AY 2016-17

Bench: Moving Towards The Facts Of The Case We Would Like To Mention That The Revenue Has Assailed The Appeal For Assessment Year 2012-13 In

For Appellant: Shri C.M. Agarwal, CAFor Respondent: Mrs. Alka Gautam, CIT
Section 269SSection 269TSection 271D

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. Sh. Ashwani Gupta, Jaipur

In the result, all the appeals of the revenue are dismissed

ITA 1058/JPR/2025[2012-13]Status: DisposedITAT Jaipur10 Nov 2025AY 2012-13

Bench: Moving Towards The Facts Of The Case We Would Like To Mention That The Revenue Has Assailed The Appeal For Assessment Year 2012-13 In

For Appellant: Shri C.M. Agarwal, CAFor Respondent: Mrs. Alka Gautam, CIT
Section 269SSection 269TSection 271D

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

Oxbow Energy Solutions B.V., Thane vs. The Deputy Commissioner of Income, Mumbai

The appeal of the assessee is partly allowed

ITA 4769/MUM/2023[2021-2022]Status: DisposedITAT Mumbai04 Nov 2025AY 2021-2022

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Appellant: Shri Nishant Thakkar, Ms. JasminFor Respondent: Shri. Krishna Kumar, Sr. DR
Section 143(3)

which the business of the enterprise is wholly or partly carried on. Further Article 5(4) read with Paragraph 2 of Article 13 of MLI provides that the term "permanent establishment" shall be deemed not to include the maintenance of fixed place of business solely for the purpose of advertising ... these changes were applied under a new treaty or through the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI), potentially under an existing treaty. The changes aimed to prevent the artificial avoidance of PE status, including through the specific activity exemptions of Article

Shreyans Overseas Pvt. Ltd., Kolkata vs. ITO, Ward - 8(2), Kolkata

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 2455/KOL/2024[2012-13]Status: DisposedITAT Kolkata03 Nov 2025AY 2012-13

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(2)Section 143(3)Section 201Section 250Section 263Section 40

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT

Shreyans Overseas Pvt. Ltd., Kolkata vs. ITO, Ward - 8(2), Kolkata

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 2454/KOL/2024[2011-12]Status: DisposedITAT Kolkata03 Nov 2025AY 2011-12

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(2)Section 143(3)Section 201Section 250Section 263Section 40

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT

Uppalapadu Primary Agricultural Cooperative Society Limited, Uppalapadu, Guntur vs. Income Tax Officer, Ward-2(1), Guntur

ITA 523/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam31 Oct 2025AY 2018-19

Bench: Shri Ravish Sood & Shri Balakrishnan Sआ.अपी.सं /Ita No.523/Viz/2025 (िनधा"रण वष"/Assessment Year:2018-19) Uppalapadu Primary Vs. Income Tax Officer, Agricultural Cooperative Ward-2(1), Society Limited, Guntur. Uppalapadu, Guntur. Pan: Aaaau4669G (Appellant) (Respondent) िनधा"रती Shri R. Siva Rama Krishna, "ारा/Assessee By: Ca राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 29/10/2025 घोषणा की तारीख/Date Of 31/10/2025 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Society Is Directed Against The Assessment Order Dated 25.01.2024 Passed By The Assessing Officer (For Short, “Ao”) Under Section 147 Read With Sections 144 & 144B Of The Income-Tax Act, 1961 (For Short, “The Act”) Dated 25.01.2024 For The Assessment Year 2018-19. The 2 Uppalapadu Primary Agricultural Cooperative Society Limited Vs. Ito

For Respondent: Dr. Aparna Villuri, Sr. AR
Section 139(1)Section 147Section 148Section 148ASection 80P

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

Sky High Xcv Leasing Company Limited, State Outside India vs. The Assistant Commissioner of Income-Tax (International Tax), Circle 3(1)(2), Delhi

ITA 1484/DEL/2025[2022-23]Status: DisposedITAT Delhi31 Oct 2025AY 2022-23
For Appellant: Shri Percy Pardiwalla Sr. Advocate with S/Shri Madhur Agarwal, Harsh R. Shah & PFor Respondent: Shri M.S Nethrapal, CIT-DR
Section 90(1)

benefit of India-Ireland DTAA as the said DTAA is a ‘covered tax agreement’, hence, provisions of Article 6 and 7 of Multilateral Instrument (MLI) would apply automatically. 5. The assessees in their respective appeals has assailed the assessment order by raising as many as 19 grounds of appeal ... Lessors with the Indian Aviation Companies as Lessees for leasing of aircrafts - Whether Operating lease or Financial lease?; (ii) Applicability of Multilateral Instruments (MLI) vis a vis India-Ireland Double Taxation Avoidance Agreement (DTAA); (iii) Whether the assesses/appellants are eligible for benefit of Article 8 of India-Ireland DTAA

Sky High Xxii Leasing Company Limited, State Outside India vs. The Assistant Commissioner of Income-Tax (International Tax) Circle 3(1)(2), Delhi

ITA 1483/DEL/2025[2022-23]Status: DisposedITAT Delhi31 Oct 2025AY 2022-23

Bench: SHRI VIKAS AWASTHY (Judicial Member), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Percy Pardiwalla Sr. Advocate with S/Shri Madhur Agarwal, Harsh R. Shah & PFor Respondent: Shri M.S Nethrapal, CIT-DR
Section 90(1)

benefit of India-Ireland DTAA as the said DTAA is a ‘covered tax agreement’, hence, provisions of Article 6 and 7 of Multilateral Instrument (MLI) would apply automatically. 5. The assessees in their respective appeals has assailed the assessment order by raising as many as 19 grounds of appeal ... Lessors with the Indian Aviation Companies as Lessees for leasing of aircrafts - Whether Operating lease or Financial lease?; (ii) Applicability of Multilateral Instruments (MLI) vis a vis India-Ireland Double Taxation Avoidance Agreement (DTAA); (iii) Whether the assesses/appellants are eligible for benefit of Article 8 of India-Ireland DTAA

Pooran, Shamli vs. Income Tax Officer, Ward 3(1)(5), Shamli

Appeal is partly allowed

ITA 5738/DEL/2025[2017-18]Status: DisposedITAT Delhi29 Oct 2025AY 2017-18

Bench: Shri Satbeer Singh Godaraassessment Year: 2017-18 Vs. Income Tax Officer, Sh. Pooran, Moh. Khail, Thana Bhawan, Ward-3(1)(5), Dist. Shamli, Shamli Pan: Dkppp2053G (Appellant) (Respondent) Assessee By Sh. Anil Jain, Adv. Department By Sh. Manoj Kumar, Sr. Dr

Section 115BSection 144

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year

Addl CIT Sp RG 22, Mumbai vs. Dsp Merrill Lynch Ltd, Mumbai

In the result, appeal of the assessee is partly allowed and the appeal of the revenue is dismissed

ITA 2198/MUM/2011[1994-95]Status: DisposedITAT Mumbai27 Oct 2025AY 1994-95

Bench: Shri Amit Shukla, Jm& Ms Padmavathy S, Am

For Appellant: Shri Nitesh JoshiFor Respondent: Shri. Leyaqat Ali Aafaqui, Sr. AR
Section 140ASection 143(1)(a)Section 143(3)Section 147Section 234Section 234BSection 234B(3)Section 250Section 80Section 800

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM& MS PADMAVATHY S, AM I.T.A. No

Dsp Merrill Lynch Limited, Mumbai vs. Addl C.I.T. Range 4(1), Mumbai

In the result, appeal of the assessee is partly allowed and the appeal of the revenue is dismissed

ITA 1581/MUM/2011[1994-95]Status: DisposedITAT Mumbai27 Oct 2025AY 1994-95

Bench: Shri Amit Shukla, Jm& Ms Padmavathy S, Am

For Appellant: Shri Nitesh JoshiFor Respondent: Shri. Leyaqat Ali Aafaqui, Sr. AR
Section 140ASection 143(1)(a)Section 143(3)Section 147Section 234Section 234BSection 234B(3)Section 250Section 80Section 800

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM& MS PADMAVATHY S, AM I.T.A. No

Income Tax Officer, Tenali vs. Suryaprakasarao Kanaparthy, Bethapudi, Repalle

In the result, the Cross Objection filed by the assessee is allowed in terms of our aforesaid observations, while for the appeal filed by the revenue having been rendered as academic in nature, is ...

ITA 239/VIZ/2025[2018]Status: DisposedITAT Visakhapatnam17 Oct 2025

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.239/Viz/2025 (िनधा"रण वष"/Assessment Year:2018-19) Income Tax Officer, Vs. Suryaprakasarao Tenali. Kanaparthy, Bethapudi, Repalle, Bapatla. Pan: Dmqpk7509P (Appellant) (Respondent)

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 147Section 148Section 148ASection 151Section 151ASection 69A

आयकर अपीलीय अिधकरण, िवशाखापटणम पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench, Visakhapatnam Before Shri Manjunatha G., Accountant Member

Madras Chinmaya Seva Trust, Chetpet, Chennai vs. CIT (Exemption), Numgambakkam, Chennai

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

ITA 885/CHNY/2025[2025-26]Status: DisposedITAT Chennai17 Oct 2025AY 2025-26

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.885/Chny/2025 V. M/S. Madras Chinmaya Seva Trust, The Cit(E), No.2, Chinmaya Heritage Centre, Nungambakkam, Chetpet, Chennai Chennai – 600 031. [Pan: Aaatm 3077 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Shri H. Yeshwanthkumar, Ca : ""यथ" क" ओर से /Respondent By Shri Ar.V. Sreenivasan, Cit : सुनवाई क" तार"ख/Date Of Hearing 16.10.2025 : घोषणा क" तार"ख /Date Of Pronouncement 17.10.2025

Section 80GSection 80G(5)

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

Unit Improvement Trust, Bharatpur vs. Dy. Commissioner of Income Tax (Exemptions), Jaipur

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

ITA 950/JPR/2025[2016-17]Status: DisposedITAT Jaipur15 Oct 2025AY 2016-17

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. Tarun Agarwal, CA, ld. ARFor Respondent: Mr. Rajesh Ojha, CIT, ld. DR
Section 10(20)Section 11(2)Section 250Section 3

IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL

Unit Improvement Trust, Bharatpur vs. Dy. Commissioner of Income Tax (Exemptions), Jaipur

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

ITA 949/JPR/2025[2015-16]Status: DisposedITAT Jaipur15 Oct 2025AY 2015-16

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. Tarun Agarwal, CA, ld. ARFor Respondent: Mr. Rajesh Ojha, CIT, ld. DR
Section 10(20)Section 11(2)Section 250Section 3

IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL

Anthonymuthu Udayar Xavier, Sivaganga vs. ITO, Ward-1, Karaikudi

In the result, the appeal of the assessee is allowed

ITA 1943/CHNY/2024[2014-15]Status: DisposedITAT Chennai14 Oct 2025AY 2014-15

Bench: Shri M. Balaganesh & Shri S.S. Viswanethra Raviआयकरअपीलसं./Ita No.:1943/Chny/2024 धििाारणवर्ा / Assessment Year:2014-15 Anthonymuthu Udayar Xavier, Income Tax Officer, 78 Mgr Salai, Vs. Ward-1 Soodamanipuram, Karaikudi. Karaikudi, Sivaganga – 630 002. Tamil Nadu. [Pan:Aaapx-3145-R] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थीकीओरसे/Appellant By : Mr. N. Arjun Raj, Advocate. प्रत्यर्थीकीओरसे/Respondent By : Ms. R. Anitha, Addl. Cit. सुिवाईकीतारीख/Date Of Hearing : 14.10.2025 घोर्णाकीतारीख/Date Of Pronouncement : 14.10.2025 आदेश /O R D E R

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 143(1)Section 143(3)Section 147Section 148Section 148ASection 69Section 69A

आयकर अपीलीय अधिकरण,‘सी’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI श्री एम.बालगणेश, लेखा सदस्य