The Mumbai bench of India's Income Tax Appellate Tribunal (ITAT) issued a consolidated order on 13 August 2025 concerning similar appeals involving multiple Irish aircraft lessors leasing to InterGlobe Aviation Ltd. in India. One of the key outcomes of the order is the ITAT's finding that the Principal Purpose Test (PPT) provisions under Articles 6 and 7 of the BEPS Multilateral Instrument (MLI) are not enforceable against the assessees in the absence of a separate notification under Section…