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“Section 90(1)”

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

The decision most relied on for Section 90(1) is Engineering Analysis Centre of Excellence (P) Ltd. v. CIT (432 ITR 471), cited in 914 judgments on BharatTax.

Leading authorities on Section 90(1)

Engineering Analysis Centre of Excellence (P) Ltd. v. CIT
432 ITR 471 · 2021 · Supreme Court
914
citing judgments

Payments for the supply or use of computer software, where there is no transfer of copyright but only a right to use the copyrighted product, are generally considered business profits and not 'royalty' or 'fees for technical services' under the Income Tax Act, 1961 or relevant DTAAs. This principle also applies to transponder fees, which are not taxable as royalty.

Union of India v. Azadi Bachao Andolan
263 ITR 706 · 2003 · Supreme Court
691
citing judgments

A citizen is free to carry on business within the law, and mere tax planning without a motive to evade taxes through colorable devices is not frowned upon. The liability to taxation, for the purpose of tax treaty application, is a legal situation, not the fiscal fact of actual payment.

CIT v. De Beers India Minerals (P.) Ltd.
346 ITR 467 · 2012 · High Court
371
citing judgments

For fees for technical or consultancy services to 'make available' technical knowledge or know-how under a DTAA, the service must transmit such knowledge, allowing the recipient to derive an enduring benefit and utilize it independently in the future.

Asia Satellite Telecommunications Co. Ltd. v. DIT
332 ITR 340 · 2011 · High Court
359
citing judgments

Payments for the use of equipment, such as satellite transponders, do not constitute 'royalty' under Section 9(1)(vi) of the Income-tax Act, 1961, or under applicable tax treaties, especially when there is no transfer of the right to use a process or underlying technology.

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.

India Vs. Azadi Bachao Andolan 263 ITR 706 (SC); and Vodafone International Holdings B.V v. Union of India
341 ITR 1 · 2012 · Supreme Court
295
citing judgments

Legitimate tax planning is permissible, allowing taxpayers to arrange their affairs to minimize tax liabilities while respecting the "look at test" for transaction genuineness and the separate entity principle in corporate taxation. The source of funds for treaty-beneficial structures does not automatically invalidate the transaction.

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).

Skycell Communications Ltd. v. DCIT
251 ITR 53 · 2001 · High Court
253
citing judgments

Technical services involve human intervention and expertise, not just routine or machine-based operations. Routine customer support and standard facility provision through technology do not constitute technical services under the Act.

Judgments citing Section 90(1)

Aparna Girish Hebbani, Australia vs. Int Tax Ward 2(2)(1), 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 vs. Tata Consultancy Services Limited, Mumbai

In the result, appeals of both, revenue and assessee are partly

ITA 2244/MUM/2025[2017-18]Status: DisposedITAT Mumbai30 Dec 2025AY 2017-18

Bench: Shri Pawan Singh & Shri Girish Agrawal

For Appellant: Shri Porus Kaka, Sr. AdvocateFor Respondent: Shri Ajay Chandra, CIT DR
Section 92CSection 92C(3)

IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT

Tata Consultancy Services Limited, Mumbai vs. Deputy Commissioner of Incometax 3(4), Mumbai

In the result, appeals of both, revenue and assessee are partly

ITA 1517/MUM/2025[2017-18]Status: DisposedITAT Mumbai30 Dec 2025AY 2017-18

Bench: Shri Pawan Singh & Shri Girish Agrawal

For Appellant: Shri Porus Kaka, Sr. AdvocateFor Respondent: Shri Ajay Chandra, CIT DR
Section 92CSection 92C(3)

IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT

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

ITA 1397/MUM/2023[2013-14]Status: DisposedITAT Mumbai23 Dec 2025AY 2013-14

Bench: Ms. Suchitra Raghunath Kamble & Shri Girish Agrawal

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

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

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

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

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

Section 143(3)Section 234B

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 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