https://www.taxtmi.com/caselaws?id=797372 Aircraft-rental income under Article 8(1) of the India-Ireland DTAA is taxable only in Ireland where aircraft are operated in international traffic and the foreign lessor has no fixed place permanent establishment in India. The Multilateral Instrument cannot deny treaty benefits without specific notification under section 90(1), and bona fide commercially supported operating leases do not fail the Principal Purpose Test. Aircraft redelivery and the lessor's retention of ownership risks support operating-lease characterisation. A leased aircraft is not at the lessor's disposal where the lessor lacks personnel, infrastructure, and operational control in India. Domestic tax provisions yield to Article 8(1), requiring deletion of additions on qualifying lease rentals. en-us Tue, 21 Jul 2026 00:00:00 +0530 Fri, 21 Aug 2026 08:28:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797372 Aircraft-rental income under Article 8(1) of the India-Ireland DTAA is taxable only in Ireland where aircraft are operated in international traffic and the foreign lessor has no fixed place permanent establishment in India. The Multilateral Instrument cannot deny treaty benefits without specific notification under section 90(1), and bona fide commercially supported operating leases do not fail the Principal Purpose Test. Aircraft redelivery and the lessor's retention of ownership risks support operating-lease characterisation. A leased aircraft is not at the lessor's disposal where the lessor lacks personnel, infrastructure, and operational control in India. Domestic tax provisions yield to Article 8(1), requiring deletion of additions on qualifying lease rentals. Case-Laws Income Tax Tue, 21 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797372