COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2 vs. M/S NOKIA SOLUTIONS AND NETWORKS OY

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ITA - 521 / 2022HC Delhi08 December 20222 pages
For Petitioner: SANJAY KUMAR

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08.12.

2022 [Physical Hearing/Hybrid Hearing (as per request)] CM APPL. 53115/2022

1.

Allowed, subject to just exceptions. CM APPL. 53116/2022 [Application filed on behalf of the appellant seeking condonation of delay in refiling the appeal]

2.

For the reasons given in the application, the delay of 90 days in refiling the appeal is condoned.

3.

The application is disposed of in the aforesaid terms.

ITA 521/2022

page 1 of 2

This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 13:13:53

ITA 521/2022

4.

Mr Sanjay Kumar, who appears on behalf of the appellant, has brought to our notice the judgment dated 02.12.2022 rendered by us in ITA No.503/2022, titled Commissioner of Income Tax (International Taxation)-2 v. Nokia Solutions and Networks OY.

5.

Learned counsel for the parties say, that the issue raised in the above- captioned appeals is covered by the aforementioned judgment.

6.

Accordingly, the above-captioned appeal is closed.

RAJIV SHAKDHER, J

MINI PUSHKARNA, J

DECEMBER 8, 2022 / tr

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ITA 521/2022

page 2 of 2 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 13:13:53