DIT (International Taxation) v. Nokia Networks OY

Comptel Oyj, Finland vs. DCIT, Circle-1(2)(1), International Taxation, New Delhi

In the result, the appeal filed by the assessee is allowed

Bench: Shri N.K. Billaiya & Shri Kuldip Singh[Assessment Year: 2015-16]

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI KULDIP SINGH, JUDICIAL MEMBER [Assessment Year: 2015-16] M/s Comptel Oyz, DCIT, C/o-Ernst & Young LLP, Circle-1(2)(1), International Taxation, Golf View Corporate Tower-B, Room No.410, E-2 Block, 4th Floor, Sector-42, Gurgaon, Civic Centre, Haryana-122002 New Delhi-110002 PAN-AAQCS7326E Appellant Respondent Appellant by Sh. Sparsh Bharghav, Adv. Respondent by Sh. Rajesh Kumar, Sr. DR Date of Hearing 19.05.2021 Date of Pronouncement 19.05.2021 ORDER PER N.K. BILL…

ACIT (International Taxation), New Delhi vs. M/S. Comptel Oyj, New Delhi

In the result, the appeal of the Revenue is dismissed

Bench: : Shri H.S. Sidhu & Shri L.P. Sahu

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘B’ NEW DELHI BEFORE : SHRI H.S. SIDHU, JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA No. 3988/Del./2016 Asstt. Year : 2010-11 ACIT (Intl. Taxation), vs. M/s. Comptel OYJ, Circle 1(2)(1), New Delhi. C/o Price Water House Coopers (P) Ltd., 1st Floor, Sudheta Bhawan, 11-A, Vishnu Digamber Marg, New Delhi. (PAN: AADCC 5974F) (Appellant) Respondent) Appellant by : Sh. Anuj Arora, CIT/DR Respondent by : Sh. Ravi Sharma, Advocate & Ms. Poonam Ahuja, CA Date of hearing : 01.02.2017 Date of pronouncement : 03.02.2017 ORDER Per L.P. Sahu, Accountant Memb…

Commissioner of Income Tax (Internation Taxation)-1 vs. Comptel Oyj

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

…1 $-4 to 6 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 898/2016, CM APPL. 46316/201^6 (Delay of 90 days in filing) COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-!' . .....Appellant Through: Mr. Rahul Chaudhary, Adv. Versus COMPTELOYJ Respondent Through: Mr. Prakash Kumar, Ms. Rashmi Sinha and , Mehvish Khan, Advs. + ITA 899/2016, CM APPL. 46317/2016 (Delay of 90 days in filing), CM APPL. 46318/2016 (Exemption) ^ COMMISSIONER OF INCOME TAX (INTERNATION TAXATION)- 1 ' ....^Appellant Through: Mr. Rahul Chaudhary, Adv. Versus , ' ' COMPTELOYJ / .....Respondent Through: Mr. Prakash Kuiriar, Ms.,R…

Commissioner of Income Tax (International Taxation)-1 vs. Comptel Oyj

Bench: HON'BLE MS. JUSTICE INDIRA BANERJEE,HON'BLE MR. JUSTICE A. K. CHAWLA

…1 $-4 to 6 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 898/2016, CM APPL. 46316/201^6 (Delay of 90 days in filing) COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-!' . .....Appellant Through: Mr. Rahul Chaudhary, Adv. Versus COMPTELOYJ Respondent Through: Mr. Prakash Kumar, Ms. Rashmi Sinha and , Mehvish Khan, Advs. + ITA 899/2016, CM APPL. 46317/2016 (Delay of 90 days in filing), CM APPL. 46318/2016 (Exemption) ^ COMMISSIONER OF INCOME TAX (INTERNATION TAXATION)- 1 ' ....^Appellant Through: Mr. Rahul Chaudhary, Adv. Versus , ' ' COMPTELOYJ / .....Respondent Through: Mr. Prakash Kuiriar, Ms.,R…

Commissioner of Income Tax (Internation Taxation)-1 vs. Comptel Oyj

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

…1 $-4 to 6 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 898/2016, CM APPL. 46316/201^6 (Delay of 90 days in filing) COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-!' . .....Appellant Through: Mr. Rahul Chaudhary, Adv. Versus COMPTELOYJ Respondent Through: Mr. Prakash Kumar, Ms. Rashmi Sinha and , Mehvish Khan, Advs. + ITA 899/2016, CM APPL. 46317/2016 (Delay of 90 days in filing), CM APPL. 46318/2016 (Exemption) ^ COMMISSIONER OF INCOME TAX (INTERNATION TAXATION)- 1 ' ....^Appellant Through: Mr. Rahul Chaudhary, Adv. Versus , ' ' COMPTELOYJ / .....Respondent Through: Mr. Prakash Kuiriar, Ms.,R…