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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

Marisetti Dhana Tataji, Tadepalligudem vs. Income Tax Officer, Ward-1, Tadepalligudem

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

ITA 448/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam13 Oct 2025AY 2018-19

Bench: Shri Ravish Sood, Hon’Ble

Section 142(1)Section 147Section 148Section 69A

sae Wahhe sfieo, fesmaneus te, exmameurgy IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM (HYBRID HEARING) M dtr

Marisetti Dhana Tataji, Tadepalligudem vs. Income Tax Officer, Ward-1, Tadepalligudem

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

ITA 447/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam13 Oct 2025AY 2018-19

Bench: Shri Ravish Sood, Hon’Ble

Section 142(1)Section 147Section 148Section 69A

sae Wahhe sfieo, fesmaneus te, exmameurgy IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM (HYBRID HEARING) M dtr

Marisetti Dhana Tataji, Tadepalligudem vs. Income Tax Officer, Ward-1, Tadepalligudem

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

ITA 446/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam13 Oct 2025AY 2018-19

Bench: Shri Ravish Sood, Hon'Ble**

Section 147Section 148

# **आयक रअपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम** ## **IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM "DIVISION" BENCH, VISAKHAPATNAM** **(HYBRID HEARING)** **श्री रिीश

No 368 Kolakaluru Primary Agricultural Co Operative Credit Society Limited, Guntur vs. Income Tax Officer, Ward-1, Tenali

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

ITA 455/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam10 Oct 2025AY 2018-19

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.455/Viz/2025 (िनधा"रण वष"/Assessment Year: 2018-19) No. 368 Kolakaluru Vs. The Income Tax Officer, Primary Agricultural Co- Ward-1, Operative Credit Society Tenali. Limited, Tenali. Pan: Aaban6994Q (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 Hearing: 06/10/2025 घोषणा की तारीख/Date Of 10/10/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm : The Present Appeal Filed By The Assessee-Society Is Directed Against The Order Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Center (Nfac), Delhi, Dated 25/06/2025, Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 147 R.W.S 144 R.W.S 144B Of The 2 No. 368 Kolakaluru Primary Agricultural Cooperative Credit Society Limited Vs. Ito

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 147Section 148Section 148ASection 151Section 151ASection 80PSection 80P(2)(a)

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

F.V. 112 the Villupuram District Public Health Department Employees Coop Thrift and Credit Society, Villupuram vs. Income Tax Officer, Villupuram

In the result the appeal is allowed

ITA 2047/CHNY/2025[2019-20]Status: DisposedITAT Chennai10 Oct 2025AY 2019-20

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./ Ita No.2047/Chny/2025 िनधा8रण वष8 /Assessment Year: 2019-20 Fv 112 The Villupuram District Public The Income Tax Officer, Vs. Health Department Employees Co-Op. Ward-1, Thrift & Credit Society, 60, Vilupuram. Kandasamy Layout, 1St Street, (K.K. Road), Villupuram 605 602, Viluppuram [Pan: Aaaaf4857B]

For Appellant: Shri G. Reddi Prakash, C.AFor Respondent: Ms. R. Anita, Addl. CIT
Section 139(1)Section 139(4)Section 143(1)(a)Section 80ASection 80P

आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मनु कुमार िग"र

Deputy Commissioner of Income Tax, Circle 3(1), Visakhapatnam vs. Vizag Re-Bars Private Limited, Visakhapatnam

In the result, the cross objection filed by the assessee is allowed

ITA 428/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam08 Oct 2025AY 2017-18

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.428/Viz/2024 (निर्धारणवर्ा/ Assessment Year: 2017-18) Dy. Cit – Circle – 3(1) Vs. M/S. Vizag Re-Bars Private Limited 35, 50-92-35, Sankara Matam Road Plot No. 1 Ida, Edulapaka Bonangi, Opposite Reliance Fresh Parawada Mandal – 531021 Beside Reliance Fresh, Near By Main Road Andhra Pradesh Madhuranagar, Dwaraka Nagar Visakhapatnam – 530016 [Pan:Aabcv2581M] Andhra Pradesh (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent)

Section 10(38)Section 115JSection 143(3)Section 147Section 148Section 148A

आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री रिीश सूद ,न्याधयक

Sky High II Leasing Company Limited, Mumbai vs. The Assistant Commissioner of Income Tax (International Tax) Circle 4(2)(1), Mumbai

ITA 1550/MUM/2025[2022-23]Status: DisposedITAT Mumbai06 Oct 2025AY 2022-23

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

Section 143(3)Section 9(1)(vi)

Purpose Test (PPT) as per Article-6 & 7 of Multilateral Convention to implement tax treaty related measures to prevent base erosion and profit shifting (MLI). Accordingly the AO treated the impugned income as Royalty to be taxable under section 9(1)(vi) of the Act and made addition accordingly. Aggrieved ... summarised the findings of the coordinate bench herein below for the sake of brevity - On the applicability of Articles 6 and 7 of the MLI with regard to PPT disentitling the assessee the benefits of the India–Ireland DTAA The Tribunal considered the above contentions based on two key aspects

Sky High Lxxx Leasing Company Limited, Mumbai vs. The Assistant Commissioner of Income Tax (International Tax) Circle 4(2)(1), Mumbai

ITA 1549/MUM/2025[2022-23]Status: DisposedITAT Mumbai06 Oct 2025AY 2022-23

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

Section 143(3)Section 9(1)(vi)

Purpose Test (PPT) as per Article-6 & 7 of Multilateral Convention to implement tax treaty related measures to prevent base erosion and profit shifting (MLI). Accordingly the AO treated the impugned income as Royalty to be taxable under section 9(1)(vi) of the Act and made addition accordingly. Aggrieved ... summarised the findings of the coordinate bench herein below for the sake of brevity - On the applicability of Articles 6 and 7 of the MLI with regard to PPT disentitling the assessee the benefits of the India–Ireland DTAA The Tribunal considered the above contentions based on two key aspects

Sky High Lxxviii Leasing Company Limited, Mumbai vs. The Assistant Commissioner of Income Tax (International Tax) Circle 4(2)(1), Mumbai

ITA 1548/MUM/2025[2022-23]Status: DisposedITAT Mumbai06 Oct 2025AY 2022-23

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

Section 143(3)Section 9(1)(vi)

Purpose Test (PPT) as per Article-6 & 7 of Multilateral Convention to implement tax treaty related measures to prevent base erosion and profit shifting (MLI). Accordingly the AO treated the impugned income as Royalty to be taxable under section 9(1)(vi) of the Act and made addition accordingly. Aggrieved ... summarised the findings of the coordinate bench herein below for the sake of brevity - On the applicability of Articles 6 and 7 of the MLI with regard to PPT disentitling the assessee the benefits of the India–Ireland DTAA The Tribunal considered the above contentions based on two key aspects

Sky High Xc Leasing Company Limited, Mumbai vs. The Assistant Commissioner of Income Tax (International Tax) Circle 4(2)(1), Mumbai

ITA 1547/MUM/2025[2022-23]Status: DisposedITAT Mumbai06 Oct 2025AY 2022-23

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

Section 143(3)Section 234B

Benefits of India - Ireland Double Taxation Avoidance Agreement ('DTAA') #1 #1 #1 #1 #1 2. Applicability of Article 6 and 7 of Multilateral Instrument ('MLI') without separate notification #5 to #8 #5 to #8 #5 to #8 #5 to #8 #5 to #8 - Principal Purpose Test ('PPT') satisfied ... Purpose Test (PPT) as per Article-6 & 7 of Multilateral Convention to implement tax treaty related measures to prevent base erosion and profit shifting (MLI). Accordingly the AO treated the impugned income as Royalty to be taxable under Section 9(1)(vi) of the Act and made addition accordingly. Aggrieved

Sky High Lxxix Leasing Company Limited, Mumbai vs. The Assistant Commissioner of Income Tax (International Tax) Circle 4(2)(1), Mumbai

ITA 1546/MUM/2025[2022-23]Status: DisposedITAT Mumbai06 Oct 2025AY 2022-23

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

Section 143(3)Section 9(1)(vi)

Purpose Test (PPT) as per Article-6 & 7 of Multilateral Convention to implement tax treaty related measures to prevent base erosion and profit shifting (MLI). Accordingly the AO treated the impugned income as Royalty to be taxable under section 9(1)(vi) of the Act and made addition accordingly. Aggrieved ... summarised the findings of the coordinate bench herein below for the sake of brevity - On the applicability of Articles 6 and 7 of the MLI with regard to PPT disentitling the assessee the benefits of the India–Ireland DTAA The Tribunal considered the above contentions based on two key aspects

Jitendra Singh, Bijnor vs. Income Tax Officer, Bijnor

In the result, the Assessee’s appeal is allowed

ITA 3316/DEL/2025[2015-16]Status: DisposedITAT Delhi03 Oct 2025AY 2015-16

Bench: Shri Mahavir Singhasstt. Year : 2015-16 Jitendra Singh, Vs. Acit/Jcit(Appeals) C/O S R Agarwalla & Co., Ca Faridabad / Nfac Shop No. 7, Kisan Inter College Market, Meerut-Karnal Road, Shamli, Uttar Pradesh-246776 (Pan: Ezaps4872M) (Appellant) (Respondent) Appellant By : Sh. Manish Singh, Ca Respondent By : Ms. Harpreet Kaur Hansra, Sr. Dr. Date Of Hearing 09.09.2025 Date Of Pronouncement 03.10.2025 Order This Appeal By The Assessee Is Emanating From The Order Of The Ld. Addl/Jcit (A), Faridabad Dated 27.03.2025 Pertaining To Assessment Year 2015-16 On The Solitary Issue Of Addition Of Rs. 13,00,000/- On Account Of Cash Deposit. 2. Heard Both The Sides & Perused The Records. 3. Brief Facts Of The Case Are That The Information Reported In Aims Module Of Itba That The Assessee Had Deposited More Than Rs. 10 Lacs In Different Saving Bank Accounts Maintained By Him During The F.Y. 2014-15 Relevant To Ay 2015-16. A Query Letter As Well As A Notice U/S. 133(6) Of The Income Tax Act, 1961 Was Issued & Served Upon The Assessee Asking Him To Furnish The Source Of Income & Credit

For Appellant: Sh. Manish Singh, CAFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 133(6)Section 147Section 69A

IN THE INCOME TAX APPELLATE T RIBUNAL (DELHI BENCH ‘SMC’’ : NEW DELHI) BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT Asstt. Year

Deepak Parekh, Usa vs. Deputy Director of Income Tax CPC, Bengaluru

Appeal is allowed for statistical purpose

ITA 126/IND/2025[2022-23]Status: DisposedITAT Indore30 Sept 2025AY 2022-23

Bench: Shri B.M. Biyani

Section 143(1)

IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI

Kosi Aviation Leasing Limited, New Delhi vs. ACIT, Int. Taxation Circle-2(1)(2), New Delhi

In the result, appeals of the assesses are allowed, pro tanto

ITA 994/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Sept 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

MLI to their tax treaty.” [Emphasized by us] Thus, global practice would not define as to how MLI is to be made effective in India and practice of single omnibus notification is not suffice in India to make MLI workable. The OECD also clarifies that when MLI modifies tax treaty ... transposes the modification made by MLI to the bilateral treaty has to be followed for domestic implementation of the MLI. Thus what emanates from Note by OECD Directorate of Legal Affairs is: - MLI has the effect of modifying DTAA; - For giving effect to MLI the provisions under domestic

West IV Engines (Ireland) Limited, Foreign vs. Deputy Commissioner of Income Tax, International Tax Circle 3(1)(1), Delhi

In the result, appeals of the assesses are allowed, pro tanto

ITA 2022/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Sept 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

MLI to their tax treaty.” [Emphasized by us] Thus, global practice would not define as to how MLI is to be made effective in India and practice of single omnibus notification is not suffice in India to make MLI workable. The OECD also clarifies that when MLI modifies tax treaty ... transposes the modification made by MLI to the bilateral treaty has to be followed for domestic implementation of the MLI. Thus what emanates from Note by OECD Directorate of Legal Affairs is: - MLI has the effect of modifying DTAA; - For giving effect to MLI the provisions under domestic

West III Engines (Ireland) Limited, Foreign vs. Deputy Commissioner of Income Tax, International Tax Circle - 3(1)(1), Delhi

In the result, appeals of the assesses are allowed, pro tanto

ITA 2008/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Sept 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

MLI to their tax treaty.” [Emphasized by us] Thus, global practice would not define as to how MLI is to be made effective in India and practice of single omnibus notification is not suffice in India to make MLI workable. The OECD also clarifies that when MLI modifies tax treaty ... transposes the modification made by MLI to the bilateral treaty has to be followed for domestic implementation of the MLI. Thus what emanates from Note by OECD Directorate of Legal Affairs is: - MLI has the effect of modifying DTAA; - For giving effect to MLI the provisions under domestic

Primat Capital 2019-II Designated Activity Company(Successor of Primat Capital Msn 2138 Designated Activity Company), Delhi vs. DCIT Int. Tax. Circle 2(2)(2), New Delhi

In the result, appeals of the assesses are allowed, pro tanto

ITA 1858/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Sept 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

MLI to their tax treaty.” [Emphasized by us] Thus, global practice would not define as to how MLI is to be made effective in India and practice of single omnibus notification is not suffice in India to make MLI workable. The OECD also clarifies that when MLI modifies tax treaty ... transposes the modification made by MLI to the bilateral treaty has to be followed for domestic implementation of the MLI. Thus what emanates from Note by OECD Directorate of Legal Affairs is: - MLI has the effect of modifying DTAA; - For giving effect to MLI the provisions under domestic

Primat Capital 2019-II Designated Activity Company, Delhi vs. DCIT, Intl Tax. Circle-2(2)(2), Delhi

In the result, appeals of the assesses are allowed, pro tanto

ITA 1857/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Sept 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

MLI to their tax treaty.” [Emphasized by us] Thus, global practice would not define as to how MLI is to be made effective in India and practice of single omnibus notification is not suffice in India to make MLI workable. The OECD also clarifies that when MLI modifies tax treaty ... transposes the modification made by MLI to the bilateral treaty has to be followed for domestic implementation of the MLI. Thus what emanates from Note by OECD Directorate of Legal Affairs is: - MLI has the effect of modifying DTAA; - For giving effect to MLI the provisions under domestic

Jackson Square Aviation Ireland Limited (Successor of Connolly Aviation Capital 1 Limited and Connolly Aviation Capital 3 Limited), New Delhi vs. DCIT Int. Tax. Circle 2(2)(2), Delhi

In the result, appeals of the assesses are allowed, pro tanto

ITA 1856/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Sept 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

MLI to their tax treaty.” [Emphasized by us] Thus, global practice would not define as to how MLI is to be made effective in India and practice of single omnibus notification is not suffice in India to make MLI workable. The OECD also clarifies that when MLI modifies tax treaty ... transposes the modification made by MLI to the bilateral treaty has to be followed for domestic implementation of the MLI. Thus what emanates from Note by OECD Directorate of Legal Affairs is: - MLI has the effect of modifying DTAA; - For giving effect to MLI the provisions under domestic

Connolly Aviation Capital 2 Ltd, Delhi vs. ACIT, Int. Tax, Circle-2(1)(2), Delhi

In the result, appeals of the assesses are allowed, pro tanto

ITA 1855/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Sept 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

MLI to their tax treaty.” [Emphasized by us] Thus, global practice would not define as to how MLI is to be made effective in India and practice of single omnibus notification is not suffice in India to make MLI workable. The OECD also clarifies that when MLI modifies tax treaty ... transposes the modification made by MLI to the bilateral treaty has to be followed for domestic implementation of the MLI. Thus what emanates from Note by OECD Directorate of Legal Affairs is: - MLI has the effect of modifying DTAA; - For giving effect to MLI the provisions under domestic