{"url":"https://lrlabs.ai/t/mli_sky_high_enforceability","engine":"deterministic","llm_in_path":false,"id":"mli_sky_high_enforceability","question":"Are MLI modifications enforceable in India after Sky High Leasing?","answer":"Contested. India has not separately notified the MLI modifications under s.90(1) and has published no synthesised texts; Sky High Leasing (Mum ITAT 2025), extending Nestlé SA (SC 2023), holds unnotified modifications unenforceable. Any MLI-based position for Indian periods must carry both readings until the point is settled.","pinpoint":"s.90(1), Income-tax Act 1961; Sky High Leasing (Mum ITAT 2025); Nestlé SA (SC 2023)","confidence":"judicial","as_at":"14 Aug 2026","note":"Tribunal-level; carried as the live enforceability caveat on every MLI-modified conclusion.","quote":"India has not separately notified the MLI modifications u/s 90(1); the Sky High Leasing line (Mum ITAT 2025), extending Nestlé SA (SC 2023), holds unnotified modifications unenforceable.","quote_string_verified":true,"quote_source":"treaty-note:india_netherlands"}