2026 Supreme(Online)(ITAT) 12069

आयकर अपीलीय अिधकरण, मुंबई पीठ, मुंबई

INCOME TAX APPELLATE TRIBUNAL, MUMBAI ‘I’ BENCH, MUMBAI

BEFORE HON’BLE SAKTIJIT DEY, VICE PRESIDENT AND HON’BLE PRABHASH SHANKAR, ACCOUNTANT MEMBER

ITA 1308/MUM/2025 And SA No.46/Mum/2025 [Arising out of ITA No.1308Mum/2025] िनधारण वष/Assmt. Year: 2022-23)

SKY HIGH XXXIV LEASING COMPANY LIMITED 2 Grand Canal Square Grand Canal Harbour Dublin D02a342, Ireland C/O Dmd Advocates 30 Nizamuddin East New Delhi-110013, Ireland 110013,	Vs.	ACIT International Taxation Circle 4(2)(1) Mumbai Room No 627 6th Floor Kautilya Bhavan G Block Bandra Kurla Complex Bandra East Mumbai Maharashtra 400051 Mumbai-400051, Maharashtra
(Appellant)	:	(Respondent)
PAN: ABFCS0573F

ITA 1327 & 1328/MUM/2025 And SA No.45 & 44/Mum/2025 [Arising out of ITA No.1328 & 1327Mum/2025] िनधारण वष/Assmt. Year: 2022-23)

Lunar Aircraft Trading Company Limited Unit J Shannon Business Park Block 1 Shannon Co Clare Ireland C/O DMD Advocates 30 Nizamuddin East New Delhi 110013, Ireland-110013,	Vs.	ACIT International Taxation Circle 3(1)(2) Mumbai ACIT International Taxation Circle 3(1)(2) Mumbai Room No 1603, 16th Floor Air India Building Nariman Point Mumbai Maharashtra 400021
(Appellant)	:	(Respondent)
PAN: AAECL4895P

िनधारती ारा/Assessee represented by:	Shri Sachit Jolly, Sr. Adv. A/w Shri Hardeep Chawla, Ms. Sherry Goyal-Adv.
राज व ारा/Revenue represented by:	Ms. Shilpa Goel, Special Counsel for Revenue (Virtually Present)

ITA 1348/MUM/2025 िनधारण वष/Assmt. Year: 2022-23)

GAL MSN 6072 & 6184 Limited C/O Price Waterhouse &Amp Co Llp, 11-A, Sucheta Bhavan, Vishnu Digamber Marg,, New Delhi-110002, Delhi	Vs.	Assistant Commissioner Of Income Tax Circle 2(3)(2) International Tax Air India Building Nariman Point Mumbai-400021, Maharashtra
(अपीलाथ Appellant)		(थ Respondent)
PAN: AAICG2733P

ITA 1349/MUM/2025 िनधारण वष/Assmt. Year: 2022-23)

JET AIR 17 Limited C/O Price Waterhouse &Amp Co Llp, 11-A, Sucheta Bhavan, Vishnu Digamber Marg,, New Delhi 110002, Delhi	Vs.	Assistant Commissioner Of Income Tax Circle 3(1)(1) International Tax Air India Building Nariman Point Mumbai-400021, Maharashtra
(अपीलाथ Appellant)		(थ Respondent)
PAN: AAECJ7988B

ITA 1350/MUM/2025 िनधारण वष/Assmt. Year: 2022-23)

Yamuna Aviation Leasing Limited C/O Price Waterhouse &Amp Co Llp, 11-A, Sucheta Bhavan, Vishnu Digamber Marg,, New Delhi-110002, Delhi	Vs.	Assistant Commissioner Of Income Tax Circle 4(3)(2) International Tax Room No. 1611, 16th Air India Building Nariman Point Mumbai-400021, Maharashtra
(अपीलाथ Appellant)		(थ Respondent)
PAN: AABCY2245F

ITA 1351/MUM/2025 िनधारण वष/Assmt. Year: 2022-23)

Falgu Aviation Leasing Limited C/O Price Waterhouse &Amp Co LLP, 11-A, Sucheta Bhavan, Vishnu Digamber Marg,, New Delhi 110002, Delhi	Vs.	Assistant Commissioner Of Income Tax Circle 2(3)(1) International Tax Air India Building Nariman Point Mumbai-400021, Maharashtra
(अपीलाथ Appellant)		(थ Respondent)
PAN: AAECF0555G

िनधारती ारा/Assessee represented by:	Shri Ravi Sharma (Virtually Present)
राज व ारा/Revenue represented by:	Ms.Shilpa Goel, Special Counsel for Revenue (Virtually Present)

ITA 1805/MUM/2025 िनधारण वष/Assmt. Year: 2022-23)

PAAL Jupiter Company Limited 2 Grand Parade, Dublin 6, D06 Cx34, Ireland, Ireland	Vs.	Deputy Commissioner Of Income Tax (Circle International Taxation )3(3)(2) Kautilya Bhavan, C-41 To C 43, G Block Bkc Mumbai Mumbai-400051, Maharashtra
(अपीलाथ Appellant)		(थ Respondent)
PAN: AALCP4559R

िनधारती ारा/Assessee represented by:	Shri Madhur Agarwal/Fenil Bhatt
राज व ारा/Revenue represented by:	Ms. Shilpa Goel, Special Counsel for Revenue (Virtually Present)

ITA 1859/MUM/2025 िनधारण वष/Assmt. Year: 2022-23)

VS MSN 36118 CAV Designated Activity Company 2nd Floor, Block 5 Irish Life Centre Abbey Street, Lower Dublin Dublin Ireland, Ireland-, Not Listed	Vs.	Assistant Commissioner Of Income Tax Circle International Taxation 4(3)(1) Room No. 620, 6th Floor, Kautilya Bhavan,C-41 To C-43, G Block Bandra Kurla Compelx Mumbai-400051, Maharashtra
(अपीलाथ Appellant)		(थ Respondent)
PAN: AAHCV4441J

िनधारती ारा/Assessee represented by:	Shri Sriram Seshadri (Virtually Present)/Ms. Amulya K. (Vir. Present)/Shri Mehul Jain
राज व ारा/Revenue represented by:	Ms. Shilpa Goel, Special Counsel for Revenue (Virtually Present)

सुनवाई की तारीख / Date of conclusion of hearing: 22nd April-2026

घोषणा की तारीख / Date of pronouncement: 30th April-2026