← All Phrases

“double taxation”

MiscellaneousGeneralGeneral4,703 judgments

The decision most relied on for double taxation is DIT v. New Skies Satellite BV (382 ITR 114), cited in 325 judgments on BharatTax.

Leading authorities on double taxation

DIT v. New Skies Satellite BV
382 ITR 114 · 2016 · High Court
325
citing judgments

An amendment to the Income Tax Act, such as the Finance Act, 2012 amendment to Section 9(1)(vi) defining royalty, does not automatically override or alter the definition of 'royalty' as provided in a Double Taxation Avoidance Agreement (DTAA) unless the DTAA itself is bilaterally amended. The definition of royalty in a DTAA remains unaffected by unilateral changes to domestic law.

CIT v. Siemens Aktiongesellschaft
310 ITR 320 · 2009 · High Court
259
citing judgments

Reimbursements of actual expenses without any profit element are not taxable income. Additionally, mere amendments to the Income-tax Act do not override the provisions of Double Taxation Avoidance Agreements (DTAAs).

Transmission Corporation of Andhra Pradesh v. CIT
239 ITR 587 · 1999 · Supreme Court
243
citing judgments

The Supreme Court lays down principles for deducting tax at source (TDS) under Section 195 on payments to non-residents, including aspects of income deemed taxable in India and the application of Double Taxation Avoidance Agreements (DTAAs) under Section 90.

Raymond Ltd. v. Dy. CIT
86 ITD 791 · 2003 · ITAT
154
citing judgments

For services to qualify as 'Fees for Technical Services' or 'Fees for Included Services' under Double Taxation Avoidance Agreements (DTAAs), they must 'make available' technical knowledge, experience, skill, or processes to the recipient, enabling them to apply such expertise independently.

CIT v. Visakhapatnam Port Trust
144 ITR 146 · 1983 · High Court
124
citing judgments

Sections 4 and 5 of the Income Tax Act, which define total income and chargeability, are subject to Section 90, meaning that Double Taxation Avoidance Agreements (DTAAs) override the Act's provisions in case of a conflict.

Assessing Officer (International Taxation) v. Nestle SA
458 ITR 756 · 2023 · Supreme Court
122
citing judgments

The benefit of a Most Favoured Nation (MFN) clause in a Double Taxation Avoidance Agreement (DTAA) is available only upon notification by the Government. A notification under section 90(1) is a necessary and mandatory condition for giving effect to a DTAA or any protocol that alters existing law.

Ms. Brinda Ramakrishna v. ITO
135 Taxmann.com 358 · 2022 · ITAT
109
citing judgments

The filing of Form 67 for claiming Foreign Tax Credit (FTC) is a directory requirement, not mandatory. Rule 128(9) does not provide for disallowance of FTC due to delay in filing this form. Double Taxation Avoidance Agreements (DTAAs) override domestic law.

CIT v. Havells India Ltd.
352 ITR 376 · 2013 · High Court
97
citing judgments

For royalty income, especially in the context of Double Taxation Avoidance Agreements (DTAA), the 'source of income' is the determinative factor for taxability, rather than merely the 'source of receipt'.

Judgments citing double taxation

Ch Marthanda Rao & Co, Hyderabad vs. ITO, Ward - 14(1), Hyderabad

In the result, the order passed by the CIT(A) is modified in terms of our aforesaid observations, and the appeal filed by the assessee firm is allowed for statistical purposes in terms of our afore...

ITA 966/HYD/2025[2015-16]Status: DisposedITAT Hyderabad30 Sept 2025AY 2015-16

Bench: Us:

Section 144Section 147Section 148Section 251(1)Section 69A

held that assessments cannot be conducted on a non-existent entity and income disclosed by the successor entity must be considered to avoid double taxation. 15. We though principally concur with the Ld. A.R. that assessment cannot be conducted on a non-existent entity, but the same would require

Ch Marthanda Rao and Co, Hyderabad vs. ITO., Ward - 14(1), Hyderabad

In the result, the order passed by the CIT(A) is modified in terms of our aforesaid observations, and the appeal filed by the assessee firm is allowed for statistical purposes in terms of our afore...

ITA 962/HYD/2025[2014-15]Status: DisposedITAT Hyderabad30 Sept 2025AY 2014-15

Bench: Us:

Section 144Section 147Section 148Section 251(1)Section 69A

held that assessments cannot be conducted on a non-existent entity and income disclosed by the successor entity must be considered to avoid double taxation. 15. We though principally concur with the Ld. A.R. that assessment cannot be conducted on a non-existent entity, but the same would require

Kotti Chandraprakash, Hyderabad vs. DCIT., Central Circle-3(4), Hyderabad

In the result, the appeal of the assessee, being devoid of any

ITA 780/HYD/2025[2019-20]Status: DisposedITAT Hyderabad30 Sept 2025AY 2019-20
Section 115BSection 131Section 132ASection 143(1)Section 153ASection 153B(1)Section 153CSection 69A

thereon. Accordingly, we concur with the CIT(A), who had rightly observed that as the separate addition of the same amount would result in double taxation, deleted the same. 13. Controversy boils down to the solitary issue that survives, i.e., regarding the head under which the sum of Rs.70 lacs

ACIT., Central Circle-2(2), Hyderabad vs. Varala Janga Reddy, Hyderabad

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

ITA 585/HYD/2024[2018-19]Status: DisposedITAT Hyderabad30 Sept 2025AY 2018-19

Bench: Us:

Section 132Section 153C

taxing the entire receipts as the income of the assessee, when he demonstrably had acted as a mediator, would lead to manifest injustice and double taxation. We are of the view that, as “Spectra Group”, being the ultimate beneficiary, had already been assessed separately on the whole of the receipts

Upasani Super Speciality Hospital Pvt Ltd, Mumbai vs. ITO Ward 15(3)(1), Mumbai

In the result, the appeal of the assessee stands allowed

ITA 901/MUM/2025[2023-24]Status: DisposedITAT Mumbai30 Sept 2025AY 2023-24

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)

Section 143(1)Section 154Section 250

partnership firm. It was emphasised that the assessee should not be penalised for the deductors’ lapse, and denial of such credit would result in double taxation of the same income, a result neither sanctioned by law nor by equity. 11. The learned AR further relied on judicial precedents. Particular reliance ... given to the person in whose hands the income is assessed to tax. The Tribunal observed that denial of such credit results in double taxation, which is impermissible in law. 13. To buttress this contention, reference was made to the enabling provision of Section 199(1), which provides that

DCIT(It)-2(3)(2), Mumbai vs. Gold Star Lines Ltd, Mumbai

Appeal is hereby dismissed

ITA 4052/MUM/2025[2022-23]Status: DisposedITAT Mumbai30 Sept 2025AY 2022-23

Bench: Smt. Beena Pillai & Smt. Renu Jauhriआयकर अपील सं./Ita No.4052/Mum/2025 (निर्धारण वर्ा/Assessment Year: 2022-23) Dcit (It)-2(3)(2), V/S. Gold Star Lines Ltd Mumbai बिधम 804 To 806, Windsor Off Cst Kautilya Bhawan, G Road, Santacruz East, Block, Bkc, Mumbai Vidyanagari, S.O., Mumbai 400098 400098 स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No: Aaacg5389F Appellant/अपीलधथी .. Respondent/प्रनिवधदी निर्धाररिी की ओर से /Assessee Shri. Bomi Daruwala/ Ms. Priyanka Jain/ Mr. Pankaj Soni/ Ms. Sofiya By: Shanmugam/ Ms. Anita Basrur Shri Krishna Kumar Sr Dr रधजस्व की ओर से /Revenue By: सुिवधई की िधरीख / Date Of Hearing 05.08.2025 घोर्णध की िधरीख/Date Of Pronouncement 30.09.2025

Section 143(3)Section 250

Nimbus Sport International Pte Ltd v. DDIT (2012) 18 taxmann.com 105 (Delhi) (para 22, 82) Commentary of Klaus Vogel in his book on Double Taxation Conventions quoted in para 2(g)(v) of the MAP order (refer to page 190 of the paper book) 15. Though res judicata does

M/S. Suravi Infrastructure, Mumbai vs. Income Tax Officer Ward 23(3)(1), Mumbai

In the result the appeal filed by the assessee stands partly allowed

ITA 3702/MUM/2025[2018-19]Status: DisposedITAT Mumbai30 Sept 2025AY 2018-19

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

Section 143(2)Section 143(3)Section 36(1)(iii)

capitalised only Rs.43,90,246/-. It is a submitted that the action of the Ld.AO in again reducing the same amounts to double taxation. The Ld.AR 8 ITA No. 3702/Mum/2025; A.Y. 2018-19 M/s Suravi Infrastructure submitted that the assessee has conceded the interest income of Rs.6

Dipti Jagdish Satwani, Mumbai vs. AO, Mumbai

In the result, the appeal by the Assessee is treated as allowed for statistical purposes

ITA 3669/MUM/2025[2023-24]Status: DisposedITAT Mumbai30 Sept 2025AY 2023-24

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri V. BalajiFor Respondent: Shri Annavaran Kosuri
Section 143(1)Section 143(1)(a)Section 154Section 90

allowing Foreign Tax Credit (‘FTC’) of Rs.3,36,850 allowable as per Section90 of the Act read with Article 25 of the India-USA Double Taxation Avoidance Agreement (‘DTAA’) read with CBDT circular 333 dated 02 April 1982, in the Intimation under Section 143(1) of the Income ... Assessment Year 2023-2024, claiming foreign tax credit of INR.3,36,850/- under Section 90 of the Act read with Article 25 of the Double Taxation Avoidance Agreement between India and USA. While processing return of income the aforesaid foreign tax credit was denied to the Assessee since the Form

Naik Naik and Co, Mumbai vs. ACIT -16(3), Mumbai

In the result we hold that the assessee is entitled to credit of TDS to the extent deduction from its receipts is established on the basis of the contemporaneous material placed on record

ITA 2915/MUM/2025[2022-23]Status: DisposedITAT Mumbai30 Sept 2025AY 2022-23

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(1)Section 205Section 234BSection 234C

credit merely because the deductor failed in his statutory duty is to penalise the innocent for the fault of another, resulting in double taxation. 12. Reliance was placed on CBDT Instruction No. 275/29/2014-IT(B) dated 1.6.2015, wherein the Board clarified that in cases where TDS has been deducted ... mismatch of credit due to non payment by the deductor. These directions are binding on the Department and are intended precisely to avoid double taxation of an innocent deductee. 21. The judicial current flows in the same channel. The jurisdictional High Court in Yashpal Sahni v. Rekha Hajarnavis held that

JCIT (OSD) -3(4), Mumbai vs. Sterlite Technologies Limited, Aurangabad

In the result, appeals of both, the Revenue and the assessee are dismissed

ITA 612/MUM/2024[2016-17]Status: DisposedITAT Mumbai30 Sept 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2016-17 Sterlite Technologies Limited Principle Commissioner Of E-1 Waluj, Midc Industrial Income Tax- 27, Vs. Area, Aurangabad - 431136 Navi Mumbai Maharashtra (Pan: Aaecs8719B) (Appellant) (Respondent) Assessment Year: 2016-17 Principle Commissioner Of Sterlite Technologies Limited Income Tax- 27, E-1 Waluj, Midc Industrial Vs. Navi Mumbai Area, Aurangabad - 431136 Maharashtra (Pan: Aaecs8719B) (Appellant) (Respondent) Present For: Assessee : Shri Nikhil Tiwari & Ms. Palak Mehta, Cas Revenue : Shri Satyaprakash R. Singh, Cit Dr & Shri Leyaqat Ali Aafaqui, Sr. Dr Date Of Hearing : 30.07.2025 Date Of Pronouncement : 30.09.2025 O R D E R Per Girish Agrawal: These Two Appeals Are Filed By The Assessee & Revenue Against The Orders Of Commissioner Of Income Tax (Appeals)-13, Pune, Vide Order No. Itba/Apl/M/250/2023-24/1058725938(1), Dated Sterlite Technologies Ltd. Ay 2016-17 13.12.2023 Passed Against The Assessment Order By Acit, Ltu, Circle- 1, Mumbai, U/S. 143(3) Of The Income-Tax Act (Hereinafter Referred To As The “Act”), Dated 21.12.2018 For Assessment Year 2016-17. 2. Grounds Taken By The Assessee Are Reproduced As Under: 1.1 Erred In Upholding The Action Of The Learned Assessing Officer ('Ao') In Not Allowing The Claim Of Appellant That The Rate Of Ddt In Respect Of Dividend Distributed To Its Overseas Holding Company Ought To Be Restricted To The Rate Of Tax Of 5% Prescribed Under Article 10(2) Of Applicable India- Mauritius Dtaa & That The Appellant Is Eligible For Refund Of Ddt Paid In Excess Of Such Rate.

For Appellant: Shri Nikhil Tiwari and Ms. Palak Mehta, CAsFor Respondent: Shri Satyaprakash R. Singh, CIT DR and Shri Leyaqat Ali Aafaqui, Sr. DR
Section 115JSection 143(3)Section 14ASection 43B

others vs. DCIT in ITA. No. 6997/Mum/2019 dealt with this issue and held against the assessee. Hon'ble Special Bench took the view that Double Taxation Avoidance Agreement does not get triggered at all when a domestic company pays DDT u/s. 115-O of the Act. It thus, held that

Sterlite Technologies Limited, Aurangabad vs. The Assistant Commissioner of Income Tax, Ltu Circle 1, Mumbai

In the result, appeals of both, the Revenue and the assessee are dismissed

ITA 584/MUM/2024[AY 2016-17]Status: DisposedITAT Mumbai30 Sept 2025

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2016-17 Sterlite Technologies Limited Principle Commissioner Of E-1 Waluj, Midc Industrial Income Tax- 27, Vs. Area, Aurangabad - 431136 Navi Mumbai Maharashtra (Pan: Aaecs8719B) (Appellant) (Respondent) Assessment Year: 2016-17 Principle Commissioner Of Sterlite Technologies Limited Income Tax- 27, E-1 Waluj, Midc Industrial Vs. Navi Mumbai Area, Aurangabad - 431136 Maharashtra (Pan: Aaecs8719B) (Appellant) (Respondent) Present For: Assessee : Shri Nikhil Tiwari & Ms. Palak Mehta, Cas Revenue : Shri Satyaprakash R. Singh, Cit Dr & Shri Leyaqat Ali Aafaqui, Sr. Dr Date Of Hearing : 30.07.2025 Date Of Pronouncement : 30.09.2025 O R D E R Per Girish Agrawal: These Two Appeals Are Filed By The Assessee & Revenue Against The Orders Of Commissioner Of Income Tax (Appeals)-13, Pune, Vide Order No. Itba/Apl/M/250/2023-24/1058725938(1), Dated Sterlite Technologies Ltd. Ay 2016-17 13.12.2023 Passed Against The Assessment Order By Acit, Ltu, Circle- 1, Mumbai, U/S. 143(3) Of The Income-Tax Act (Hereinafter Referred To As The “Act”), Dated 21.12.2018 For Assessment Year 2016-17. 2. Grounds Taken By The Assessee Are Reproduced As Under: 1.1 Erred In Upholding The Action Of The Learned Assessing Officer ('Ao') In Not Allowing The Claim Of Appellant That The Rate Of Ddt In Respect Of Dividend Distributed To Its Overseas Holding Company Ought To Be Restricted To The Rate Of Tax Of 5% Prescribed Under Article 10(2) Of Applicable India- Mauritius Dtaa & That The Appellant Is Eligible For Refund Of Ddt Paid In Excess Of Such Rate.

For Appellant: Shri Nikhil Tiwari and Ms. Palak Mehta, CAsFor Respondent: Shri Satyaprakash R. Singh, CIT DR and Shri Leyaqat Ali Aafaqui, Sr. DR
Section 115JSection 143(3)Section 14ASection 43B

others vs. DCIT in ITA. No. 6997/Mum/2019 dealt with this issue and held against the assessee. Hon'ble Special Bench took the view that Double Taxation Avoidance Agreement does not get triggered at all when a domestic company pays DDT u/s. 115-O of the Act. It thus, held that

Shell International Petroleum Company Limited, Mumbai vs. Deputy Commissioner of Income Tax International Taxation -4(2)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 4712/MUM/2023[2021-22]Status: DisposedITAT Mumbai30 Sept 2025AY 2021-22

Bench: Smt. Beena Pillai & Smt. Renu Jauhrishell International Dy. Commissioner Of Petroleum Company Income –Tax (International Limited Taxation) 4(2)(1), Mumbai C/O B S R & Co. Llp, 2Nd 17Th Floor, Room No. 1708, Air Vs. Floor, Lodha Excelus, India Building, Nariman Point, Apollo Mills Compound, Mumbai N.M. Joshi Marg, Mahalakshmi, Mumbai 400011 स्थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaics0357B (Appellant) (Respondent) निर्ााररतीकीओरसे/ Assessee By: Shri. Madhur Agrawal/ Ms. Reema Grewal /Revenue By: Shri Satya Pal Kumar Cit (Dr) Date Of Hearing 06.08.2025 Date Of Pronouncement 30.09.2025 आदेश/O R D E R Per Renu Jauhri [A.M]: This Appeal Is Filed By The Assessee Against The Order Of Dy. Cit (It), Mumbai Dated 27.09.2023 Passed As Per The Directions Of The Dispute Resolution Panel (Drp) U/S. 144C(5) Of The Income Tax Act, 1961 [Hereinafter Referred To As "Act"] For Assessment Year [A.Y.] 2021-22. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri. Madhur Agrawal/For Respondent: Shri Satya Pal Kumar CIT (DR)
Section 143(3)Section 144C(13)Section 144C(5)Section 153Section 2(24)Section 9(1)(vi)

Erred in holding that the payments received by the Appellant for providing General BSS constitutes FTS under the Act as well as India-UK Double Taxation Avoidance Agreement ('India-UK DTAA'). 5. Failed in appreciating that the services provided by the Appellant are routine and not technical in nature ... purchases of computer software from the residents of Denmark and Finland. It was observed that such purchases would fall within the provisions of the Double Taxation Avoidance Agreement ("DTAA") entered between India and these countries. The Tribunal also observed that a co- ordinate Bench of the Tribunal in the assessee

Ebay Singapore Services Pvt. Ltd., Mumbai vs. DCIT (It) 2(2)(1), Mumbai

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

ITA 2378/MUM/2022[2019-20]Status: DisposedITAT Mumbai30 Sept 2025AY 2019-20

Bench: Smt. Beena Pillai () & Smt. Renu Jauhri ()

Section 143(2)Section 253

Ld.Sr.Counsel submitted that as per article 24A of Indian Singapore double taxation avoidance agreement, the assessee meets the requirement of having more than $200,000 expenditure threshold order to qualify for the benefit available under Indian Singapore double taxation avoidance agreement. He thus submitted that assessee cannot be considered

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

with the 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); 30 ITA No.994/Del/2025 (A.Y.2022-23)& Other Group Appeals (iii) Whether the assesses/appellants are eligible for benefit of Article 8 of India-Ireland ... April 2021 which introduces a substantive limitation by inserting the following words into Section 90(1)(b) of the Act: "...for the avoidance of double taxation of income under this Act and under the corresponding law in force in that country or specified territory, as the case may be, [without

Turkish Airlines Inc, Gurgaon vs. ACIT, Int. Taxation, Gugaon

In the result, the appeal of the assessee is allowed

ITA 942/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Sept 2025AY 2022-23

Bench: Shri M. Balaganesh & Shri Vimal Kumarturkish Airlines Inc, Vs. Acit, Unit No. 1001A, 10Th Floor, International Taxation, Time Tower, M. G. Road, Gurgaon Gurugram, Haryana (Appellant) (Respondent) Pan: Aabct9438K Assessee By : Shri Rohit Jain, Adv (Through Vs) Shri Tavish Verma, Adv Revenue By: Shri M. S. Nethrapal, Cit Dr Date Of Hearing 23/09/2025 Date Of Pronouncement 30/09/2025

For Appellant: Shri Rohit Jain, Adv (through VS)For Respondent: Shri M. S. Nethrapal, CIT DR
Section 143(3)Section 144C(5)

resident of Republic of Turkey, can only be taxed in Turkey, in terms of the provisions of Article 8 of the India Turkey Double Taxation Avoidance Agreement, and for that the learned Dispute Resolution Panel erred in confirming the said action of the Assessing Officer. 4. On the facts ... case and in law, the Assessing Officer erred in misinterpreting the provisions of the India-Turkey Double Taxation Avoidance Agreement, including based on his notions about the "rationale behind residence-based taxation of operation of aircraft in international traffic" and other equally irrelevant extraneous factors such as "conduct of other

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

with the 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); 30 ITA No.994/Del/2025 (A.Y.2022-23)& Other Group Appeals (iii) Whether the assesses/appellants are eligible for benefit of Article 8 of India-Ireland ... April 2021 which introduces a substantive limitation by inserting the following words into Section 90(1)(b) of the Act: "...for the avoidance of double taxation of income under this Act and under the corresponding law in force in that country or specified territory, as the case may be, [without

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

with the 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); 30 ITA No.994/Del/2025 (A.Y.2022-23)& Other Group Appeals (iii) Whether the assesses/appellants are eligible for benefit of Article 8 of India-Ireland ... April 2021 which introduces a substantive limitation by inserting the following words into Section 90(1)(b) of the Act: "...for the avoidance of double taxation of income under this Act and under the corresponding law in force in that country or specified territory, as the case may be, [without

Concentrix Cvg Customer Management Group Inc., United States of America vs. Assistant Commissioner of Income Tax, Circle 1(2)(1), International Taxation, Delhi

In the result, the assessee’s both appeals are allowed as above

ITA 1892/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Sept 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraita No.7727/Del/2017, A.Y. 2013-14 Ita No.7924/Del/2018, A.Y. 2014-15 Ita No.1086/Del/2022, A.Y. 2017-18 Ita No.667/Del/2023, A.Y. 2018-19 Ita No.668/Del/2023, A.Y. 2019-20 Ita No.3512/Del/2023, A.Y. 2021-22 Ita No.1892/Del/2025, A.Y. 2022-23 Concentrix Cvg Customer Deputy Commissioner Management Group Inc., (Earlier Of Income Tax, Known As ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/O Pwc Pvt. Ltd., E-2 Tower, Civic Centre Sucheta Bhawan, Minto Road Gate No. 2, 1St Floor, New Delhi 11-A, Vishnu Digambar Marg, New Delhi Pan: Aaccc8989M (Appellant) (Respondent)

Section 234ASection 270A

countries had desisted from making any determination on whether Convergence US had established an Indian PE as per Article 5 of the India-US Double Taxation Avoidance Agreements. However, and solely with the objective of settling that dispute which straddled multiple years, the parties appear to have agreed ... company incorporated in the United States of America (‘USA’), is a tax resident of USA under terms of Article-4 of the Double Taxation Avoidance Agreement (‘DTAA’) between India and USA. The assessee provides outsourced customer and marketing support services as well as comprehensive customer management services. Convergys Indian Services

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

with the 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); 30 ITA No.994/Del/2025 (A.Y.2022-23)& Other Group Appeals (iii) Whether the assesses/appellants are eligible for benefit of Article 8 of India-Ireland ... April 2021 which introduces a substantive limitation by inserting the following words into Section 90(1)(b) of the Act: "...for the avoidance of double taxation of income under this Act and under the corresponding law in force in that country or specified territory, as the case may be, [without

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

with the 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); 30 ITA No.994/Del/2025 (A.Y.2022-23)& Other Group Appeals (iii) Whether the assesses/appellants are eligible for benefit of Article 8 of India-Ireland ... April 2021 which introduces a substantive limitation by inserting the following words into Section 90(1)(b) of the Act: "...for the avoidance of double taxation of income under this Act and under the corresponding law in force in that country or specified territory, as the case may be, [without