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“Section 90(1)”

Section References (mined)Section 90Section 90(1)162 judgments

APARNA GIRISH HEBBANI,AUSTRALIA vs. INT TAX WARD 2(2)(1), MUMBAI, MUMBAI

In the result, appeal of the assessee is allowed

ITA 5061/MUM/2025[2019-20]Status: DisposedITAT Mumbai06 Jan 2026AY 2019-20

Bench: Shri Pawan Singh & Shri Girish Agrawalassessment Year: 2019-20 Aparna Girish Hebbani Income Tax Officer, 21, Hallow Crescent, Ward – 2(2)(1), Augustine Heights, Queensland, Vs. Mumbai Australia (Pan : Ahhph4844H) (Appellant) (Respondent) Present For: Assessee : Shri Harshavardhan V. Bapat & Shri Raj Mehta, Cas Revenue : Shri Krishna Kumar, Sr. Dr Date Of Hearing : 15.10.2025 Date Of Pronouncement : 06.01.2026 O R D E R Per Girish Agrawal: This Appeal Filed By Assessee Is Against The Order Of Cit (A) 56, Mumbai Vide Itba/Apl/S/250/2023-24/1061197750(1), Dated 20.02.2024 Passed Against The Assessment Order By Assistant Commissioner Of Income-Tax – Centralized Processing Centre (Cpc), Bengaluru, U/S. 154 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”), Dated 15.01.2022 For Assessment Year 2019-20. 2. Grounds Taken By Assessee Are Reproduced As Under:

For Appellant: Shri Harshavardhan V. Bapat and Shri Raj Mehta, CAsFor Respondent: Shri Krishna Kumar, Sr. DR
Section 143(1)Section 154Section 250Section 90

both the countries, the other country has to grant credit for the taxes paid in the source country to avoid double taxation. Section 90(1)(a) empowers the Central Government to enter into agreement with foreign countries for avoidance of double taxation. 5.2. Reliance placed

DCIT, CIRCLE 3 4, MUMBAI, MUMBAI vs. TATA CONSULTANCY SERVICES LIMITED, MUMBAI

In the result, appeals of both, revenue and assessee are partly\nallowed for all the three

ITA 2244/MUM/2025[2017-18]Status: DisposedITAT Mumbai30 Dec 2025AY 2017-18
Section 92CSection 92C(3)

exceeding the tax liability payable in India.\n32. 1. According to the assessee, ld. Assessing Officer has disregarded\nthe provisions of section 90(1)(a)(ii) r.w. relevant DTAA signed with USA,\nDenmark, Hungary, Oman, South Africa, Saudi Arabia, Taiwan,\nIceland, Botswana, Norway.\n33. We have examined the detailed submission ... Wipro Ltd. (supra),\nit is noted, while dealing with identical issue the Hon'ble Court held that in the\ncases covered under section 90(1)(a)(ii) of the Act, it is not the case of income being\nsubjected to tax or the assessee has paid tax on the income

TATA CONSULTANCY SERVICES LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOMETAX 3(4), MUMBAI

In the result, appeals of both, revenue and assessee are partly\nallowed for all the three

ITA 1517/MUM/2025[2017-18]Status: DisposedITAT Mumbai30 Dec 2025AY 2017-18
Section 92CSection 92C(3)

exceeding the tax liability payable in India.\n32. 1. According to the assessee, ld. Assessing Officer has disregarded\nthe provisions of section 90(1)(a)(ii) r.w. relevant DTAA signed with USA,\nDenmark, Hungary, Oman, South Africa, Saudi Arabia, Taiwan,\nIceland, Botswana, Norway.\n33. We have examined the detailed submission ... Wipro Ltd. (supra),\nit is noted, while dealing with identical issue the Hon'ble Court held that in the\ncases covered under section 90(1)(a)(ii) of the Act, it is not the case of income being\nsubjected to tax or the assessee has paid tax on the income

ACIT, CIRCLE-2(1)(1), MUMBAI vs. M/S BANK OF INDIA, MUMBAI

In the result, appeal of the revenue is dismissed

ITA 1549/MUM/2023[2013-2014]Status: DisposedITAT Mumbai23 Dec 2025AY 2013-2014

Bench: MS. SUCHITRA RAGHUNATH KAMBLE (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

For Appellant: Shri P. J. Pardiwala, Sr. Advocate and Shri C. Naresh, CAFor Respondent: Shri Satya Pal Kumar, CIT DR
Section 10Section 115JSection 143(3)Section 14ASection 90

take credit of such taxes paid outside India if there are no Indian income-tax payable by the assessee. The provision of section 90(1)(a)(ii) cannot be interpreted to mean granting of refund of taxes by the India authorities to the assessee, paid by such assessee outside India

BANK OF INDIA,MUMBAI vs. THE ACIT-2(1)(1), MUMBAI

In the result, appeal of the revenue is dismissed

ITA 1397/MUM/2023[2013-14]Status: DisposedITAT Mumbai23 Dec 2025AY 2013-14
Section 10Section 115JSection 143(3)Section 14ASection 90

take credit of such taxes paid\noutside India if there are no Indian income-tax payable by the assessee.\nThe provision of section 90(1)(a)(ii) cannot be interpreted to mean\ngranting of refund of taxes by the India authorities to the assessee, paid\nby such assessee outside India

DCIT CIRCLE 4(2), NEW DELHI vs. CANON INDIA PVT. LTD., NEW DELHI

In the result, to sum up and conclude:

ITA 1038/DEL/2023[2005-06]Status: DisposedITAT Delhi10 Nov 2025AY 2005-06

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Himanshu Sinha, AdvFor Respondent: Shri Vijay B. Basanta, CIT-DR
Section 10ASection 143(3)Section 254Section 92C

Under Section 90 of the Income-tax Act, India may enter into DTAA agreements to avoid double taxation. The mechanism of FTC under Section 90(1)(a)(ii) is expressly limited to granting credit against income tax payable in India. Where the income in question yields no taxable income ... Indian exchequer. These questions have practical significance for multinational corporations and Indian resident companies with significant overseas operations and tax withholdings. 6. Under Section 90(1)(a)(ii) of the Income-tax Act, credit of foreign taxes is permitted only against Indian income-tax payable by the assessee on such

CANON INDIA PVT. LTD,GURUGRAM vs. NEAC, DELHI

In the result, to sum up and conclude:

ITA 585/DEL/2021[2003-04]Status: DisposedITAT Delhi10 Nov 2025AY 2003-04

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Himanshu Sinha, AdvFor Respondent: Shri Vijay B. Basanta, CIT-DR
Section 10ASection 143(3)Section 254Section 92C

Under Section 90 of the Income-tax Act, India may enter into DTAA agreements to avoid double taxation. The mechanism of FTC under Section 90(1)(a)(ii) is expressly limited to granting credit against income tax payable in India. Where the income in question yields no taxable income ... Indian exchequer. These questions have practical significance for multinational corporations and Indian resident companies with significant overseas operations and tax withholdings. 6. Under Section 90(1)(a)(ii) of the Income-tax Act, credit of foreign taxes is permitted only against Indian income-tax payable by the assessee on such

SKY HIGH XCV LEASING COMPANY LIMITED,STATE OUTSIDE INDIA vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAX), CIRCLE 3(1)(2), DELHI, 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)

आयकर अपीलीय अिधकरण िद"ी पीठ “डी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी कृणवंत सहाय, लेखाकार सद" के सम" IN

SKY HIGH XXII LEASING COMPANY LIMITED,STATE OUTSIDE INDIA vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAX) CIRCLE 3(1)(2), DELHI, 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)

आयकर अपीलीय अिधकरण िद"ी पीठ “डी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी कृणवंत सहाय, लेखाकार सद" के सम" IN

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)

taxmann.com 334 (SC)) had categorically held that treaty provisions, or any protocol altering them, become enforceable in India only when specifically notified under Section 90(1) of the Act.  The MLI, though designed to efficiently modify several bilateral treaties at once, could not bypass the constitutional requirement of express domestic ... present issue then Articles 6 and 7 of the MLI could not be enforced against the assessee in absence of a separate Section 90(1) notification.  The approach of the AO and DRP in treating the PPT as self-executing was unsustainable, since the law required conscious adoption through notification

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)

taxmann.com 334 (SC)) had categorically held that treaty provisions, or any protocol altering them, become enforceable in India only when specifically notified under Section 90(1) of the Act.  The MLI, though designed to efficiently modify several bilateral treaties at once, could not bypass the constitutional requirement of express domestic ... present issue then Articles 6 and 7 of the MLI could not be enforced against the assessee in absence of a separate Section 90(1) notification.  The approach of the AO and DRP in treating the PPT as self-executing was unsustainable, since the law required conscious adoption through notification

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)

taxmann.com 334 (SC)) had categorically held that treaty provisions, or any protocol altering them, become enforceable in India only when specifically notified under Section 90(1) of the Act.  The MLI, though designed to efficiently modify several bilateral treaties at once, could not bypass the constitutional requirement of express domestic ... present issue then Articles 6 and 7 of the MLI could not be enforced against the assessee in absence of a separate Section 90(1) notification.  The approach of the AO and DRP in treating the PPT as self-executing was unsustainable, since the law required conscious adoption through notification

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
Section 143(3)Section 234B

present issue\nthen Articles 6 and 7 of the MLI could not be enforced against the assessee in\nabsence of a separate Section 90(1) notification.\nThe approach of the AO and DRP in treating the PPT as self-executing was\nunsustainable, since the law required conscious adoption through notification

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)

taxmann.com 334 (SC)) had categorically held that treaty provisions, or any protocol altering them, become enforceable in India only when specifically notified under Section 90(1) of the Act.  The MLI, though designed to efficiently modify several bilateral treaties at once, could not bypass the constitutional requirement of express domestic ... present issue then Articles 6 and 7 of the MLI could not be enforced against the assessee in absence of a separate Section 90(1) notification.  The approach of the AO and DRP in treating the PPT as self-executing was unsustainable, since the law required conscious adoption through notification

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

between the two and where CTA does not contain relevant provisions as required by MLI, MLI provides for the same. 15.1. Referring to section 90(1) of the Act, the ld. Counsel submits that section 90(1) of the Act empowers the Central Government to enter into an agreement with ... notification in official gazette for implementation. Without prejudice to the fact that MLI only seeks to modify existing bilateral tax treaties i.e. CTA, section 90(1) of the Act empowers entering into Multilateral Agreements with multiple governments. Section 90(1) of the Act does not cast any restrictions

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

between the two and where CTA does not contain relevant provisions as required by MLI, MLI provides for the same. 15.1. Referring to section 90(1) of the Act, the ld. Counsel submits that section 90(1) of the Act empowers the Central Government to enter into an agreement with ... notification in official gazette for implementation. Without prejudice to the fact that MLI only seeks to modify existing bilateral tax treaties i.e. CTA, section 90(1) of the Act empowers entering into Multilateral Agreements with multiple governments. Section 90(1) of the Act does not cast any restrictions

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

between the two and where CTA does not contain relevant provisions as required by MLI, MLI provides for the same. 15.1. Referring to section 90(1) of the Act, the ld. Counsel submits that section 90(1) of the Act empowers the Central Government to enter into an agreement with ... notification in official gazette for implementation. Without prejudice to the fact that MLI only seeks to modify existing bilateral tax treaties i.e. CTA, section 90(1) of the Act empowers entering into Multilateral Agreements with multiple governments. Section 90(1) of the Act does not cast any restrictions

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

between the two and where CTA does not contain relevant provisions as required by MLI, MLI provides for the same. 15.1. Referring to section 90(1) of the Act, the ld. Counsel submits that section 90(1) of the Act empowers the Central Government to enter into an agreement with ... notification in official gazette for implementation. Without prejudice to the fact that MLI only seeks to modify existing bilateral tax treaties i.e. CTA, section 90(1) of the Act empowers entering into Multilateral Agreements with multiple governments. Section 90(1) of the Act does not cast any restrictions

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

between the two and where CTA does not contain relevant provisions as required by MLI, MLI provides for the same. 15.1. Referring to section 90(1) of the Act, the ld. Counsel submits that section 90(1) of the Act empowers the Central Government to enter into an agreement with ... notification in official gazette for implementation. Without prejudice to the fact that MLI only seeks to modify existing bilateral tax treaties i.e. CTA, section 90(1) of the Act empowers entering into Multilateral Agreements with multiple governments. Section 90(1) of the Act does not cast any restrictions

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

between the two and where CTA does not contain relevant provisions as required by MLI, MLI provides for the same. 15.1. Referring to section 90(1) of the Act, the ld. Counsel submits that section 90(1) of the Act empowers the Central Government to enter into an agreement with ... notification in official gazette for implementation. Without prejudice to the fact that MLI only seeks to modify existing bilateral tax treaties i.e. CTA, section 90(1) of the Act empowers entering into Multilateral Agreements with multiple governments. Section 90(1) of the Act does not cast any restrictions

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