Nokia Corporation v. DIT

292 ITR 22High Court2007#17544 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,487 Indian tax judgments — from 2013 to 2021.

Judgments citing Nokia Corporation v. DIT

Wipro Limited vs. The Joint Commissioner of Income Tax

WP/20040/2019HC Karnataka25 Aug 2021

Bench: The Hon’Ble Mr. Justice Krishna S.Dixit Writ Petition No.20040/2019 (T-It) Between:

Section 1Section 143(2)Section 143(3)Section 244ASection 254Section 92C

…re State like ours is constitutionally expected to be fair & reasonable in dealing with the subjects and it must avoid any harassment to the assessee public, without causing any loss to the Exchequer (see Nokia Corporation v. Director of Income-tax [2007] 292 ITR 22 (Delhi HC); the State as constitutionally ordained, needs to conduct itself as a virtuous litigant and should meet honest claims; this view finds resonance in the decision of the Apex Court in State of U.P. v. Manohar [2005] 2 SCC 126; the maxim actus curiae neminem gravabit, i.e., an act of court shall prejudice none, is equally applicable…

Ngc Network (India) Pvt. Ltd., Mumbai vs. A.C.I.T. RG. 11(1), Mumbai

In the result, both the appeals filed by assessee and Revenue stand dismissed

ITA 4534/MUM/2012[2007-08]Status: DisposedITAT Mumbai23 Jul 2019AY 2007-08

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.4534/Mum/2012 (नििाारण वर्ा / Assessment Year: 2007-08) बिाम/ Ngc Network (India) Pvt. Ltd Acit Range- 11(1) R.No. 439, Star House, 3 Rd Floor, Aayakar Bhavan, Off Dr. E. Moses Road, V. M.K Marg, Mahalaxmi, Mumbai- 400020 Mumbai- 400011 स्थायी ऱेखा सं./ Pan :Aabcn1401A

For Appellant: Shri. Porus KakaFor Respondent: Shri. Pavan K Beerla (DR)
Section 143(3)Section 144CSection 92C

…all authorities under its jurisdiction. In this regard, reliance was placed on the decision of the Hon'ble Supreme Court in the case of Union of India vs. Kamalakshmi Finance Corporation Limited[(1992) AIR (SC) 711)]; in the case of Nokia Corporation vs DIT (292 ITR 22) (Del); in case of Agrawal Warehousing and Leasing Ltd. vs. CIT (257 ITR 235) (MP) and also on the case of Bunk of Baroda vs. H.C. Shirivatsava (256 ITR 385) (Bom). vii) In view of the above, applying the principles laid down by the above judicial precedents including Hon'ble SC decision in the case of Kamalakshmi Finance Corporation Limited [(199…

ACIT 11(1), Mumbai vs. Ngc Network (I) P.Ltd, Mumbai

In the result, both the appeals filed by assessee and Revenue stand dismissed

ITA 4388/MUM/2012[2007-08]Status: DisposedITAT Mumbai23 Jul 2019AY 2007-08

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.4534/Mum/2012 (नििाारण वर्ा / Assessment Year: 2007-08) बिाम/ Ngc Network (India) Pvt. Ltd Acit Range- 11(1) R.No. 439, Star House, 3 Rd Floor, Aayakar Bhavan, Off Dr. E. Moses Road, V. M.K Marg, Mahalaxmi, Mumbai- 400020 Mumbai- 400011 स्थायी ऱेखा सं./ Pan :Aabcn1401A

For Appellant: Shri. Porus KakaFor Respondent: Shri. Pavan K Beerla (DR)
Section 143(3)Section 144CSection 92C

…all authorities under its jurisdiction. In this regard, reliance was placed on the decision of the Hon'ble Supreme Court in the case of Union of India vs. Kamalakshmi Finance Corporation Limited[(1992) AIR (SC) 711)]; in the case of Nokia Corporation vs DIT (292 ITR 22) (Del); in case of Agrawal Warehousing and Leasing Ltd. vs. CIT (257 ITR 235) (MP) and also on the case of Bunk of Baroda vs. H.C. Shirivatsava (256 ITR 385) (Bom). vii) In view of the above, applying the principles laid down by the above judicial precedents including Hon'ble SC decision in the case of Kamalakshmi Finance Corporation Limited [(199…

ACIT, Faridabad vs. M/S. Hindustan Syringes & Medical Devices Ltd., Faridabad

In the result, the appeal of the Revenue is dismissed

ITA 5407/DEL/2013[2005-06]Status: DisposedITAT Delhi01 Apr 2016AY 2005-06

Bench: Shri H.S. Sidhu & Shri J.S. Reddy

For Appellant: Sh. V.K. Agarwal, A.RFor Respondent: Sh. A.K. Saroha, CIT(DR)
Section 132Section 139Section 139(1)Section 143(3)Section 147Section 148Section 149Section 151Section 153Section 153A

…Court. Decisions in Union of India vs. Kamalakshi Finance Corporation Ltd. (1991) 55 ELT 433 (SC); CIT vs. Ralsons Industries Ltd. (2007) 288 ITR 322 (SC); Triveni Chemicals v UOI (2007) 2SCC 503 (SC); Nokia Corporation v DC IT (International Taxation) (2007) 292 ITR 22 (Delhi) may be referred. While on the issue, I am also aware that when two High Courts have given different opinions not being jurisdictional High Court- the one favoring the assessee has to 7 be followed as held in CIT vs. Vegetable Products Ltd., 8B ITR 192 (SC). 6.3.1. Recently the Hon'ble Rajasthan High Court in Jai Steel (India) v ACIT (2013…

DIT-I, International Taxation vs. Alcatel Lucent Usa, Inc

The appeals are allowed

ITA/327/2012HC Delhi07 Nov 2013
For Respondent: Mr M. S. Syali, Sr. Advocate with Mr Mayank Nagi, Ms
Section 133Section 142Section 148Section 234BSection 260A

…n'ble Supreme Court in the case of Union of India and others vs. Kamalakshi Finance Corporation Ltd., [1992 AIR 711 (SC)] and of Hon'ble Jurisdictional High Court (Del) in case of Nokia Corporation v. Director of Income Tax (International Taxation) (2007) 292 ITR 22 were brought to his notice and placed on record. He also noted that judicial discipline required that subordinate authorities should follow decision of higher authorities. He, however, acted just the opposite." (underlining ours) 19. It is thus noticed that the facts of Mitsubishi Corporation are different from the facts of Jacabs and are…

Nokia Corporation v. DIT (292 ITR 22) — Cited in 5 Judgments | BharatTax