PPT — 293 case laws

Maharukh Rafat Khan, Mumbai vs. Ward 23(2)(1), Mumbai

Appeal is dismissed as withdrawn

ITA 4690/MUM/2024[2020-21]Status: DisposedITAT Mumbai17 Mar 2025AY 2020-21

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SMT. RENU JAUHRI (Accountant Member)

For Appellant: Shri Usman KhanFor Respondent: Shri R. R. Makwana

Section 270ASection 270A(9)(A)Section 271ASection 54

IN THE INCOME TAX APPELLATE TRIBUNAL "D” BENCH, MUMBAI SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SMT. RENU JAUHRI, ACCOUNTANT MEMBER Maharukh

Il&Fs Rail Ltd., Gurgaon vs. DCIT, Gurgaon

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

ITA 1288/DEL/2016[2011-12]Status: DisposedITAT Delhi17 Mar 2025AY 2011-12

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

BEPS) signed by Ireland and by India on 7/6/2017. In terms of Article 6 & 7 of MLI, the assessee must qualify Principal Purpose Test (PPT). The MLI has the effect of modifying India-Ireland DTAA, in light of the modified provisions of the India-Ireland DTAA, the amount received ... paper book wherein step by step procedure is explained and also refer to flow chart covering Article 7 relating to PPT at page 647 of the paper book Volume I furnished by the Department. 15.5 Shri Indruj Singh Rai, Special Counsel for the Department referring to the judgment rendered

Suhas Dattatray Gurav, Bavdhan vs. ITO Ward 2(5), Pmt Building, Swargate

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

ITA 2679/PUN/2024[2014-15]Status: DisposedITAT Pune21 Feb 2025AY 2014-15

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.2679/Pun/2024 िनधा"रण वष" / Assessment Year: 2014-15 Suhas Dattatray Gurav, V The Income Tax Officer, 14 Patil Palese Malvadi S Ward-2(5), Pune. Gavathan, Vahashri Appt, Ba Vidhan Khurda Nda, Pashan Road, Mulshi, Pune – 411021. Pan: Axvpg6652N Appellant/ Assessee Respondent / Revenue Assessee By Shri Kishor B Phadke – Ar Revenue By Shri Abhishek Meshram–Addl.Cit(Dr) Date Of Hearing 13/02/2025 Date Of Pronouncement 21/02/2025 आदेश/ Order Per Dr. Manish Borad, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] For

Section 250

आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.MANISH

Santosh Ashokrao Barhanpurkar, Nashik vs. Income Tax Officer Ward 2(1), Nashik

In the result, the appeal of the assessee is allowed

ITA 2140/PUN/2024[2018-19]Status: DisposedITAT Pune20 Feb 2025AY 2018-19

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2140/Pun/2024 िनधा"रण वष" / Assessment Year : 2018-19 Santosh Ashokrao Vs. Ito, Ward-2(1), Nashik. Barhanpurkar, Flat No.B-8, Deepali Appt., Near Bus Stop Mahatmangar, Nashik- 422007. Pan : Aawpb8671N Appellant Respondent Assessee By : None Revenue By : Shri Basavaraj Hiremath Date Of Hearing : 09.12.2024 Date Of Pronouncement : 20.02.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 23.07.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2018-19. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. The Learned Commissioner Of Income Tax Is Not Justified In Levying Penalty U/S 270A Of Rs. 1,15,938/- On The Ground That The Assesse Had Under-Reported As A Consequence Of Misreporting Of Income Without Appreciating That The Said Levy Of Penalty Was Not Justified In Law.

For Appellant: NoneFor Respondent: Shri Basavaraj Hiremath

Section 147Section 148Section 270A

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE

Shelter Charitable Trust, Mumbai vs. Income Tax Officer Ward 2(3), Mumbai

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

ITA 5315/MUM/2024[2022-23]Status: DisposedITAT Mumbai20 Feb 2025AY 2022-23

Bench: Smt. Beena Pillai ()

Section 11Section 119Section 119(2)Section 119(2)(b)

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) I.T.A. No. 5315/Mum/2024 Assessment Year

Santosh Ashokrao Barhanpurkar, Nashik vs. Income Tax Officer Ward 2(1), Nashik

In the result, the appeal filed by the assessee in ITA

ITA 2132/PUN/2024[2017-18]Status: DisposedITAT Pune18 Feb 2025AY 2017-18

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: NoneFor Respondent: Shri Arvind Desai

Section 147Section 148Section 271(1)(c)

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE

Santosh Ashokrao Barhanpurkar, Nashik vs. Income Tax Officer Ward 2(1), Nashik

In the result, the appeal filed by the assessee in ITA

ITA 2131/PUN/2024[2016-17]Status: DisposedITAT Pune18 Feb 2025AY 2016-17

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2131 & 2132/Pun/2024 निर्धारण वर्ष / Assessment Years : 2016-17 & 2017-18 Santosh Ashokrao Vs. Ito, Ward-2(1), Nashik. Barhanpurkar, Flat No.B-8, Deepali Appt., Near Bus Stop Mahatmanagar, Nashik- 422007. Pan: Aawpb8671N Appellant Respondent Assessee By : None Revenue By : Shri Arvind Desai Date Of Hearing : 05.12.2024 Date Of Pronouncement : 18.02.2025 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 23.07.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Years 2016-17 & 2017-18 Respectively. Since The Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals Of The Assessee, We Proceed To Dispose Of The Same By This Common Order. First, We Shall Take Up The Appeal Of The Assessee In Ita No.2131/Pun/2024 For A.Y. 2016-17.

For Appellant: NoneFor Respondent: Shri Arvind Desai

Section 147Section 148Section 271(1)(c)

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE

Apex Heights Pvt.Ltd., New Delhi vs. ITO, Ward-3(1), Delhi

The appeals of the assessee are allowed

ITA 1976/DEL/2024[2018-19]Status: DisposedITAT Delhi17 Feb 2025AY 2018-19

Bench: Shri Mahavir Singh & Shri Krinwant Sahay[Assessment Year:2013-14]

Section 132Section 153ASection 153CSection 69Section 69A

facts and circumstances, the issue of addition of Rs.31,53,600/-u/s.69 Aarising out of the printout taken from seized power point presentation (PPT) named "Kautilya Airbus Proposal" found and seized from email of Deepak Talwar, being the material seized from a 3rd party in search undertaken on said ... without prejudice, under the facts and circumstances, as the date of relevant email is 14.10.15 (A.Y.16-17), hence under no circumstance, the contents of this PPT can be taken as applicable for A. Y.13-14. Brief facts of the case:- A Search & seizure operation u/s 132 of the 4. Act was carried

Priyanka Nitin Chandawar, Nagpur vs. Income Tax Officer Ward-1, Chandrapur

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

ITA 574/NAG/2024[2016-17]Status: DisposedITAT Nagpur04 Feb 2025AY 2016-17

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy

For Appellant: -None-For Respondent: Shri Abhay Y. Marathe, Sr. DR

Section 143(2)Section 147Section 148Section 250(6)Section 69

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH : NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI KHETTRA MOHAN

Remfry & Sagar, Delhi vs. ACIT, Circle-61(1), Delhi

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

ITA 1631/DEL/2024[2018-19]Status: DisposedITAT Delhi04 Feb 2025AY 2018-19

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

BEPS) signed by Ireland and by India on 7/6/2017. In terms of Article 6 & 7 of MLI, the assessee must qualify Principal Purpose Test (PPT). The MLI has the effect of modifying India-Ireland DTAA, in light of the modified provisions of the India-Ireland DTAA, the amount received ... paper book wherein step by step procedure is explained and also refer to flow chart covering Article 7 relating to PPT at page 647 of the paper book Volume I furnished by the Department. 15.5 Shri Indruj Singh Rai, Special Counsel for the Department referring to the judgment rendered

Vishwa Glass and Ceramics Pvt. Ltd., Ahmedabad vs. DCIT, Circle-3(3)(1), Mumbai

In the result, the appeal by the assessee is allowed

ITA 2547/MUM/2024[2015-16]Status: DisposedITAT Mumbai31 Jan 2025AY 2015-16

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhail

For Appellant: Shri K.C. ThackerFor Respondent: Shri Sunil Umap, CIT-DR

Section 127(2)Section 132Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 263

IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL

Sukriti Information Systems Pvt. Ltd., New Delhi vs. ITO, New Delhi

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

ITA 1515/DEL/2017[2012-13]Status: DisposedITAT Delhi31 Jan 2025AY 2012-13

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

BEPS) signed by Ireland and by India on 7/6/2017. In terms of Article 6 & 7 of MLI, the assessee must qualify Principal Purpose Test (PPT). The MLI has the effect of modifying India-Ireland DTAA, in light of the modified provisions of the India-Ireland DTAA, the amount received ... paper book wherein step by step procedure is explained and also refer to flow chart covering Article 7 relating to PPT at page 647 of the paper book Volume I furnished by the Department. 15.5 Shri Indruj Singh Rai, Special Counsel for the Department referring to the judgment rendered

Harsh Vardhan Goyal HUF, Delhi vs. ITO, Ward 2(1), Delhi

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

ITA 1246/DEL/2024[2012-13]Status: DisposedITAT Delhi27 Jan 2025AY 2012-13

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

BEPS) signed by Ireland and by India on 7/6/2017. In terms of Article 6 & 7 of MLI, the assessee must qualify Principal Purpose Test (PPT). The MLI has the effect of modifying India-Ireland DTAA, in light of the modified provisions of the India-Ireland DTAA, the amount received ... paper book wherein step by step procedure is explained and also refer to flow chart covering Article 7 relating to PPT at page 647 of the paper book Volume I furnished by the Department. 15.5 Shri Indruj Singh Rai, Special Counsel for the Department referring to the judgment rendered

Rahul S Dodal, Mumbai vs. ITO, Ward 27(3)(1), Mumbai

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

ITA 5987/MUM/2024[2014-15]Status: DisposedITAT Mumbai13 Jan 2025AY 2014-15

Bench: Shri Narender Kumar Choudhryassessment Year: 2014-15

For Appellant: NoneFor Respondent: Shri Kiran Unavekar, Sr. D.R

Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2014

Kodiyil Thameem, Payyannur vs. The Incme Tax Officer, Ward 4, Kannur

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

ITA 766/COCH/2023[AY 2017-18]Status: DisposedITAT Cochin09 Jan 2025

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2017-18 Kodiyil Thameem Abc Sales Corporation, Abc Esquire Payannur, Kannur 670307 [Pan: Afppt3775D] .......... Appellant Vs. The Income Tax Officer Ward - 4, Kannur .......... Respondent Appellant By: Shri Suresh Kumar, Ca Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 12.12.2024 Date Of Pronouncement: 09.01.2025

For Appellant: Shri Suresh Kumar, CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 143(3)Section 5

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM Assessment Year: 2017-18 Kodiyil Thameem

Mahesh Nanabhai Bhatt, Mumbai vs. Income Tax Officer 16(1)(3), Mumbai

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

ITA 5489/MUM/2024[2014-15]Status: DisposedITAT Mumbai09 Jan 2025AY 2014-15

Bench: Shri Amarjit Singh & Shri Sunil Kumar Singhassessment Year: 2014-15

For Appellant: Shri Sushil Kumar Pransukhka, FCAFor Respondent: Ms. Monika H. Pande, Sr. DR

Section 143(2)Section 144Section 194ASection 194JSection 80C

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR

Sms Group Gmbh (Formerly Sms Siemag Ag), New Delhi vs. ACIT, Circle- 3(1)(2), Intl Taxtion, New Delhi

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

ITA 1073/DEL/2014[2005-06]Status: DisposedITAT Delhi06 Jan 2025AY 2005-06

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

BEPS) signed by Ireland and by India on 7/6/2017. In terms of Article 6 & 7 of MLI, the assessee must qualify Principal Purpose Test (PPT). The MLI has the effect of modifying India-Ireland DTAA, in light of the modified provisions of the India-Ireland DTAA, the amount received ... paper book wherein step by step procedure is explained and also refer to flow chart covering Article 7 relating to PPT at page 647 of the paper book Volume I furnished by the Department. 15.5 Shri Indruj Singh Rai, Special Counsel for the Department referring to the judgment rendered

K K Spun India Limited, Delhi vs. DCIT Central Circle-2 New Delhi, Jhandewalan Delhi

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

ITA 2008/DEL/2024[2021-22]Status: DisposedITAT Delhi03 Jan 2025AY 2021-22

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

BEPS) signed by Ireland and by India on 7/6/2017. In terms of Article 6 & 7 of MLI, the assessee must qualify Principal Purpose Test (PPT). The MLI has the effect of modifying India-Ireland DTAA, in light of the modified provisions of the India-Ireland DTAA, the amount received ... paper book wherein step by step procedure is explained and also refer to flow chart covering Article 7 relating to PPT at page 647 of the paper book Volume I furnished by the Department. 15.5 Shri Indruj Singh Rai, Special Counsel for the Department referring to the judgment rendered