S. 9(1)(vi): Income deemed to accrue or arise in India – Aircraft leasing – Multilateral Instrument (MLI) – Principal Purpose Test (PPT) cannot be applied in absence of specific Sec. 90(1) notification – Lease rentals not taxable as royalty – No Permanent establishment in India- Entitle to treaty benefit – DTAA -India Ireland .[ S. 9(1)(i) , 90(1) , 143(3) 144C(13), 234A, 234B, 270A, Art . 5, 6, 7 , 8(1) , 12(3)(a) ]