Nortel Networks India International Inc. v. DIT

386 ITR 353High Court2016#1877 most cited

What is Nortel Networks India International Inc. v. DIT authority for?

The burden of proving the existence of a Permanent Establishment (PE) under a Double Taxation Avoidance Agreement (DTAA) rests squarely on the Income Tax Department.

61

judgments rely on this decision, according to BharatTax’s citation analysis of 367,368 Indian tax judgments — from 2017 to 2025.

Also referred to as

Nortel Networks India International Inc. v. DIT · 386 ITR 353 · Delhi High Court · Permanent Establishment · PE · burden of proof · DTAA · Article 5 DTAA · Section 90(2) · fixed place PE · project office PE

Also reported as

69 Taxmann.com 47241 Taxmann 464

Sections most often in play

Section 5Section 12(5)Section 13Section 143(3)Section 144C(13)Section 144C(5)Section 271AASection 44DA

Issues it is cited on

installation pesection 14(a)fixed place pesection 14(1)agency pecopyrighted articlesection 52royalty incomesection 9(1)(vi)section 90(2)section 253(5)tax treaty

Judgments citing Nortel Networks India International Inc. v. DIT

Bombardier Transportation Sweden Ab, New Delhi vs. DCIT (International Taxation), Circle-1(1)(2), New Delhi

In the result, the appeal of the assessee stands allowed for statistical purposes

ITA 4448/DEL/2018[2012-13]Status: DisposedITAT Delhi27 Nov 2020AY 2012-13
Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DELHI (Through Video Conferencing) BEFORE, SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER DCIT, Bombardier Circle-1(2)(1), Transportation Sweden International Vs. AB, Taxation, C/o-Amit Gupta, Head of Room No.409, Taxation at Bombardier 4th Floor, Transportation India Ltd. Civic Centre, Novotel Pullman New Delhi-110055 Commercial Tower, 3rd Floor, Aerocity, New Delhi- 110037 PAN-AADCB4208M (Appellant) (Respondent) Bombardier Transportation DCIT, Sweden AB, Circle-1(2)(1), C/o-Amit Gupta, Head of Vs. International Taxatio…

DCIT (International Taxation), Circle-1(1)(2), New Delhi vs. Bombardier Transportation Sweden Ab, New Delhi

In the result, the appeal of the assessee stands allowed for statistical purposes

ITA 4185/DEL/2018[2012-13]Status: DisposedITAT Delhi27 Nov 2020AY 2012-13
Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DELHI (Through Video Conferencing) BEFORE, SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER DCIT, Bombardier Circle-1(2)(1), Transportation Sweden International Vs. AB, Taxation, C/o-Amit Gupta, Head of Room No.409, Taxation at Bombardier 4th Floor, Transportation India Ltd. Civic Centre, Novotel Pullman New Delhi-110055 Commercial Tower, 3rd Floor, Aerocity, New Delhi- 110037 PAN-AADCB4208M (Appellant) (Respondent) Bombardier Transportation DCIT, Sweden AB, Circle-1(2)(1), C/o-Amit Gupta, Head of Vs. International Taxatio…

Bombardier Transportation Sweden Ab, New Delhi vs. DCIT (International Taxation), New Delhi

In the result the appeal filed by the assessee in ITA No

ITA 859/DEL/2016[2011-12]Status: DisposedITAT Delhi29 Oct 2020AY 2011-12

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble[A.Y 2011-12]

For Appellant: Shri Deepak Chopda, AdvFor Respondent: Shri Raman Chopda, CIT-DR
Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER [A.Y 2011-12] Bombardier Transportation Sweden AB Vs. The D.C.I.T A-4, Greater Kailash, International Taxation, Part-I, New Delhi. Circle - 1(1)(2), New Delhi. PAN: AAACI 0233 Q [Appellant] [Respondent] Assessee by : Shri Deepak Chopda, Adv Shri Anmol Anand, Adv Ms. Priya Tandon, Adv Revenue by : Shri Raman Chopda, CIT-DR Date of Hearing : 27.10.2020 Date of Pronouncement : 29.10.2020 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMB…

M/S. Siemens Mobile Communication Spa, New Delhi vs. DDIT, New Delhi

In the result, all the appeals of the assessee, viz

ITA 3149/DEL/2009[2001-02]Status: DisposedITAT Delhi30 Sept 2019AY 2001-02

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Shri G.K. Dhall, CIT- DR [Intll.]
Section 9(1)(i)

…. 288 ITR 408, though it was in context of the provisions of section 9(1)(i) of the Income-tax Act, 1961 [hereinafter referred to as 'The Act']. Similar view was taken by the Hon’ble High Court of Delhi, in the case of Nortel Networks India International Inc. 386 ITR 353. 7. The entire quarrel can be summarized in the form of the following questions: (a) Whether SMCS had a “business connection” in terms of section 9(1)(i) of the Act? (b) Even if the answer to the above is yes, whether in absence of any permanent establishment (“PE”) of SMCS in India, could there be any tax liability on SMCS in India? (c) Even if…

M/S. Siemens Mobile Communication Spa, New Delhi vs. DDIT, New Delhi

In the result, all the appeals of the assessee, viz

ITA 3150/DEL/2009[2002-03]Status: DisposedITAT Delhi30 Sept 2019AY 2002-03

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Shri G.K. Dhall, CIT- DR [Intll.]
Section 9(1)(i)

…. 288 ITR 408, though it was in context of the provisions of section 9(1)(i) of the Income-tax Act, 1961 [hereinafter referred to as 'The Act']. Similar view was taken by the Hon’ble High Court of Delhi, in the case of Nortel Networks India International Inc. 386 ITR 353. 7. The entire quarrel can be summarized in the form of the following questions: (a) Whether SMCS had a “business connection” in terms of section 9(1)(i) of the Act? (b) Even if the answer to the above is yes, whether in absence of any permanent establishment (“PE”) of SMCS in India, could there be any tax liability on SMCS in India? (c) Even if…

M/S. Siemens Mobile Communication Spa, New Delhi vs. DDIT, New Delhi

In the result, all the appeals of the assessee, viz

ITA 3148/DEL/2009[2000-01]Status: DisposedITAT Delhi30 Sept 2019AY 2000-01

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Shri G.K. Dhall, CIT- DR [Intll.]
Section 9(1)(i)

…. 288 ITR 408, though it was in context of the provisions of section 9(1)(i) of the Income-tax Act, 1961 [hereinafter referred to as 'The Act']. Similar view was taken by the Hon’ble High Court of Delhi, in the case of Nortel Networks India International Inc. 386 ITR 353. 7. The entire quarrel can be summarized in the form of the following questions: (a) Whether SMCS had a “business connection” in terms of section 9(1)(i) of the Act? (b) Even if the answer to the above is yes, whether in absence of any permanent establishment (“PE”) of SMCS in India, could there be any tax liability on SMCS in India? (c) Even if…

M/S. Siemens Mobile Communication Spa, New Delhi vs. DDIT, New Delhi

In the result, all the appeals of the assessee, viz

ITA 3147/DEL/2009[1999-00]Status: DisposedITAT Delhi30 Sept 2019AY 1999-00

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Shri G.K. Dhall, CIT- DR [Intll.]
Section 9(1)(i)

…. 288 ITR 408, though it was in context of the provisions of section 9(1)(i) of the Income-tax Act, 1961 [hereinafter referred to as 'The Act']. Similar view was taken by the Hon’ble High Court of Delhi, in the case of Nortel Networks India International Inc. 386 ITR 353. 7. The entire quarrel can be summarized in the form of the following questions: (a) Whether SMCS had a “business connection” in terms of section 9(1)(i) of the Act? (b) Even if the answer to the above is yes, whether in absence of any permanent establishment (“PE”) of SMCS in India, could there be any tax liability on SMCS in India? (c) Even if…

Siemens Communication Spa vs. DDIT, Circle-2(2)

In the result, all the appeals of the assessee, viz

ITA 2810/DEL/2003[1998-1999]Status: DisposedITAT Delhi30 Sept 2019AY 1998-1999

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Shri G.K. Dhall, CIT- DR [Intll.]
Section 9(1)(i)

…. 288 ITR 408, though it was in context of the provisions of section 9(1)(i) of the Income-tax Act, 1961 [hereinafter referred to as 'The Act']. Similar view was taken by the Hon’ble High Court of Delhi, in the case of Nortel Networks India International Inc. 386 ITR 353. 7. The entire quarrel can be summarized in the form of the following questions: (a) Whether SMCS had a “business connection” in terms of section 9(1)(i) of the Act? (b) Even if the answer to the above is yes, whether in absence of any permanent establishment (“PE”) of SMCS in India, could there be any tax liability on SMCS in India? (c) Even if…

M/S Nokia Corporation, New Delhi vs. ADIT, New Delhi

In the result, appeals of the assessee on the grounds- a

ITA 5819/DEL/2010[2007-08]Status: DisposedITAT Delhi02 Sept 2019AY 2007-08

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumarita No. 1006/Del/2010 : Asstt. Year : 2004-05 Ita No. 1007/Del/2010 : Asstt. Year : 2005-06 Ita No. 1008/Del/2010 : Asstt. Year : 2006-07 Ita No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director Of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks Oy) New Delhi C/O Tarandeep Singh, F-99, Lajpat Nagar-Ii, New Delhi-110024 (Appellant) (Respondent) Pan No. Aabcn3748E Ita No. 1236/Del/2010 : Asstt. Year : 2004-05 Ita No. 1237/Del/2010 : Asstt. Year : 2005-06 Ita No. 1238/Del/2010 : Asstt. Year : 2006-07

For Appellant: Ms. Rashmi Chopra, AdvFor Respondent: Sh. G. K. Dhall, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘E’, NEW DELHI Before Sh. Bhavnesh Saini, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1006/Del/2010 : Asstt. Year : 2004-05 ITA No. 1007/Del/2010 : Asstt. Year : 2005-06 ITA No. 1008/Del/2010 : Asstt. Year : 2006-07 ITA No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks OY) New Delhi C/o Tarandeep Singh, F-99, Lajpat Nagar-II, New Delhi-110024 (APPELLANT) (RESPONDENT) PAN No. AABCN3748E ITA No. 1236/Del/2010 : Asstt. Year : 2004-05 ITA…

ADIT, New Delhi vs. Nokia Corportion, Gurgaon

In the result, appeals of the assessee on the grounds- a

ITA 1237/DEL/2010[2005-06]Status: DisposedITAT Delhi02 Sept 2019AY 2005-06

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumarita No. 1006/Del/2010 : Asstt. Year : 2004-05 Ita No. 1007/Del/2010 : Asstt. Year : 2005-06 Ita No. 1008/Del/2010 : Asstt. Year : 2006-07 Ita No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director Of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks Oy) New Delhi C/O Tarandeep Singh, F-99, Lajpat Nagar-Ii, New Delhi-110024 (Appellant) (Respondent) Pan No. Aabcn3748E Ita No. 1236/Del/2010 : Asstt. Year : 2004-05 Ita No. 1237/Del/2010 : Asstt. Year : 2005-06 Ita No. 1238/Del/2010 : Asstt. Year : 2006-07

For Appellant: Ms. Rashmi Chopra, AdvFor Respondent: Sh. G. K. Dhall, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘E’, NEW DELHI Before Sh. Bhavnesh Saini, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1006/Del/2010 : Asstt. Year : 2004-05 ITA No. 1007/Del/2010 : Asstt. Year : 2005-06 ITA No. 1008/Del/2010 : Asstt. Year : 2006-07 ITA No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks OY) New Delhi C/o Tarandeep Singh, F-99, Lajpat Nagar-II, New Delhi-110024 (APPELLANT) (RESPONDENT) PAN No. AABCN3748E ITA No. 1236/Del/2010 : Asstt. Year : 2004-05 ITA…

ADIT, New Delhi vs. Nokia Corportion, Gurgaon

In the result, appeals of the assessee on the grounds- a

ITA 1236/DEL/2010[2004-05]Status: DisposedITAT Delhi02 Sept 2019AY 2004-05

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumarita No. 1006/Del/2010 : Asstt. Year : 2004-05 Ita No. 1007/Del/2010 : Asstt. Year : 2005-06 Ita No. 1008/Del/2010 : Asstt. Year : 2006-07 Ita No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director Of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks Oy) New Delhi C/O Tarandeep Singh, F-99, Lajpat Nagar-Ii, New Delhi-110024 (Appellant) (Respondent) Pan No. Aabcn3748E Ita No. 1236/Del/2010 : Asstt. Year : 2004-05 Ita No. 1237/Del/2010 : Asstt. Year : 2005-06 Ita No. 1238/Del/2010 : Asstt. Year : 2006-07

For Appellant: Ms. Rashmi Chopra, AdvFor Respondent: Sh. G. K. Dhall, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘E’, NEW DELHI Before Sh. Bhavnesh Saini, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1006/Del/2010 : Asstt. Year : 2004-05 ITA No. 1007/Del/2010 : Asstt. Year : 2005-06 ITA No. 1008/Del/2010 : Asstt. Year : 2006-07 ITA No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks OY) New Delhi C/o Tarandeep Singh, F-99, Lajpat Nagar-II, New Delhi-110024 (APPELLANT) (RESPONDENT) PAN No. AABCN3748E ITA No. 1236/Del/2010 : Asstt. Year : 2004-05 ITA…

M/S. Nokia Corporation (Formerly Nokia Networks Oy), New Delhi vs. ACIT, New Delhi

In the result, appeals of the assessee on the grounds- a

ITA 1007/DEL/2010[2005-06]Status: DisposedITAT Delhi02 Sept 2019AY 2005-06

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumarita No. 1006/Del/2010 : Asstt. Year : 2004-05 Ita No. 1007/Del/2010 : Asstt. Year : 2005-06 Ita No. 1008/Del/2010 : Asstt. Year : 2006-07 Ita No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director Of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks Oy) New Delhi C/O Tarandeep Singh, F-99, Lajpat Nagar-Ii, New Delhi-110024 (Appellant) (Respondent) Pan No. Aabcn3748E Ita No. 1236/Del/2010 : Asstt. Year : 2004-05 Ita No. 1237/Del/2010 : Asstt. Year : 2005-06 Ita No. 1238/Del/2010 : Asstt. Year : 2006-07

For Appellant: Ms. Rashmi Chopra, AdvFor Respondent: Sh. G. K. Dhall, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘E’, NEW DELHI Before Sh. Bhavnesh Saini, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1006/Del/2010 : Asstt. Year : 2004-05 ITA No. 1007/Del/2010 : Asstt. Year : 2005-06 ITA No. 1008/Del/2010 : Asstt. Year : 2006-07 ITA No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks OY) New Delhi C/o Tarandeep Singh, F-99, Lajpat Nagar-II, New Delhi-110024 (APPELLANT) (RESPONDENT) PAN No. AABCN3748E ITA No. 1236/Del/2010 : Asstt. Year : 2004-05 ITA…

ADIT, New Delhi vs. Nokia Corportion, Gurgaon

In the result, appeals of the assessee on the grounds- a

ITA 1238/DEL/2010[2006-07]Status: DisposedITAT Delhi02 Sept 2019AY 2006-07

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumarita No. 1006/Del/2010 : Asstt. Year : 2004-05 Ita No. 1007/Del/2010 : Asstt. Year : 2005-06 Ita No. 1008/Del/2010 : Asstt. Year : 2006-07 Ita No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director Of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks Oy) New Delhi C/O Tarandeep Singh, F-99, Lajpat Nagar-Ii, New Delhi-110024 (Appellant) (Respondent) Pan No. Aabcn3748E Ita No. 1236/Del/2010 : Asstt. Year : 2004-05 Ita No. 1237/Del/2010 : Asstt. Year : 2005-06 Ita No. 1238/Del/2010 : Asstt. Year : 2006-07

For Appellant: Ms. Rashmi Chopra, AdvFor Respondent: Sh. G. K. Dhall, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘E’, NEW DELHI Before Sh. Bhavnesh Saini, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1006/Del/2010 : Asstt. Year : 2004-05 ITA No. 1007/Del/2010 : Asstt. Year : 2005-06 ITA No. 1008/Del/2010 : Asstt. Year : 2006-07 ITA No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks OY) New Delhi C/o Tarandeep Singh, F-99, Lajpat Nagar-II, New Delhi-110024 (APPELLANT) (RESPONDENT) PAN No. AABCN3748E ITA No. 1236/Del/2010 : Asstt. Year : 2004-05 ITA…

M/S. Nokia Corporation (Formerly Nokia Networks Oy), New Delhi vs. ACIT, New Delhi

In the result, appeals of the assessee on the grounds- a

ITA 1008/DEL/2010[2006-07]Status: DisposedITAT Delhi02 Sept 2019AY 2006-07

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumarita No. 1006/Del/2010 : Asstt. Year : 2004-05 Ita No. 1007/Del/2010 : Asstt. Year : 2005-06 Ita No. 1008/Del/2010 : Asstt. Year : 2006-07 Ita No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director Of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks Oy) New Delhi C/O Tarandeep Singh, F-99, Lajpat Nagar-Ii, New Delhi-110024 (Appellant) (Respondent) Pan No. Aabcn3748E Ita No. 1236/Del/2010 : Asstt. Year : 2004-05 Ita No. 1237/Del/2010 : Asstt. Year : 2005-06 Ita No. 1238/Del/2010 : Asstt. Year : 2006-07

For Appellant: Ms. Rashmi Chopra, AdvFor Respondent: Sh. G. K. Dhall, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘E’, NEW DELHI Before Sh. Bhavnesh Saini, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1006/Del/2010 : Asstt. Year : 2004-05 ITA No. 1007/Del/2010 : Asstt. Year : 2005-06 ITA No. 1008/Del/2010 : Asstt. Year : 2006-07 ITA No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks OY) New Delhi C/o Tarandeep Singh, F-99, Lajpat Nagar-II, New Delhi-110024 (APPELLANT) (RESPONDENT) PAN No. AABCN3748E ITA No. 1236/Del/2010 : Asstt. Year : 2004-05 ITA…

M/S. Nokia Corporation (Formerly Nokia Networks Oy), New Delhi vs. ACIT, New Delhi

In the result, appeals of the assessee on the grounds- a

ITA 1006/DEL/2010[2004-05]Status: DisposedITAT Delhi02 Sept 2019AY 2004-05

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumarita No. 1006/Del/2010 : Asstt. Year : 2004-05 Ita No. 1007/Del/2010 : Asstt. Year : 2005-06 Ita No. 1008/Del/2010 : Asstt. Year : 2006-07 Ita No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director Of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks Oy) New Delhi C/O Tarandeep Singh, F-99, Lajpat Nagar-Ii, New Delhi-110024 (Appellant) (Respondent) Pan No. Aabcn3748E Ita No. 1236/Del/2010 : Asstt. Year : 2004-05 Ita No. 1237/Del/2010 : Asstt. Year : 2005-06 Ita No. 1238/Del/2010 : Asstt. Year : 2006-07

For Appellant: Ms. Rashmi Chopra, AdvFor Respondent: Sh. G. K. Dhall, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘E’, NEW DELHI Before Sh. Bhavnesh Saini, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1006/Del/2010 : Asstt. Year : 2004-05 ITA No. 1007/Del/2010 : Asstt. Year : 2005-06 ITA No. 1008/Del/2010 : Asstt. Year : 2006-07 ITA No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks OY) New Delhi C/o Tarandeep Singh, F-99, Lajpat Nagar-II, New Delhi-110024 (APPELLANT) (RESPONDENT) PAN No. AABCN3748E ITA No. 1236/Del/2010 : Asstt. Year : 2004-05 ITA…

ADIT, New Delhi vs. Nokia Corportion, Gurgaon

ITA 1235/DEL/2010[2003-04]Status: DisposedITAT Delhi29 Mar 2019AY 2003-04

Bench: Shri R.K.Panda & Shri Kuldip Singh

For Appellant: Sh. Deepak Chopra, AdvFor Respondent: Sh. G.K.Dhatt, CIT(DR)
Section 44D

…ply of equipment of Indian Customers can be brought to tax in India in view of the Explanation 1 to Section 9(1)(i) of the Act. Special Bench following the decision rendered by Hon’ble Delhi High Court in case of Nortel Network India International Inc. [2016] 386 ITR 353 (Delhi) held as under :- 57. Whence in the concept of LO already a categorical finding has been given by the Hon'ble High Court that 57 ITA No. 2135-2137, 2286-2288/Del/2005 ITA No. 1004, 1005,1234,1235/Del/2010 supply of off-shore equipment which has been done outside India cannot be held to be taxable in India, then the same principle and propo…

ADIT, New Delhi vs. Nokia Corportion, Gurgaon

ITA 1234/DEL/2010[2002-03]Status: DisposedITAT Delhi29 Mar 2019AY 2002-03

Bench: Shri R.K.Panda & Shri Kuldip Singh

For Appellant: Sh. Deepak Chopra, AdvFor Respondent: Sh. G.K.Dhatt, CIT(DR)
Section 44D

…ply of equipment of Indian Customers can be brought to tax in India in view of the Explanation 1 to Section 9(1)(i) of the Act. Special Bench following the decision rendered by Hon’ble Delhi High Court in case of Nortel Network India International Inc. [2016] 386 ITR 353 (Delhi) held as under :- 57. Whence in the concept of LO already a categorical finding has been given by the Hon'ble High Court that 57 ITA No. 2135-2137, 2286-2288/Del/2005 ITA No. 1004, 1005,1234,1235/Del/2010 supply of off-shore equipment which has been done outside India cannot be held to be taxable in India, then the same principle and propo…

M/S. Nokia Corporation (Formerly Nokia Networks Oy), New Delhi vs. ACIT, New Delhi

ITA 1005/DEL/2010[2003-04]Status: DisposedITAT Delhi29 Mar 2019AY 2003-04

Bench: Shri R.K.Panda & Shri Kuldip Singh

For Appellant: Sh. Deepak Chopra, AdvFor Respondent: Sh. G.K.Dhatt, CIT(DR)
Section 44D

…ply of equipment of Indian Customers can be brought to tax in India in view of the Explanation 1 to Section 9(1)(i) of the Act. Special Bench following the decision rendered by Hon’ble Delhi High Court in case of Nortel Network India International Inc. [2016] 386 ITR 353 (Delhi) held as under :- 57. Whence in the concept of LO already a categorical finding has been given by the Hon'ble High Court that 57 ITA No. 2135-2137, 2286-2288/Del/2005 ITA No. 1004, 1005,1234,1235/Del/2010 supply of off-shore equipment which has been done outside India cannot be held to be taxable in India, then the same principle and propo…

M/S. Nokia Corporation (Formerly Nokia Networks Oy), New Delhi vs. ACIT, New Delhi

ITA 1004/DEL/2010[2002-03]Status: DisposedITAT Delhi29 Mar 2019AY 2002-03

Bench: Shri R.K.Panda & Shri Kuldip Singh

For Appellant: Sh. Deepak Chopra, AdvFor Respondent: Sh. G.K.Dhatt, CIT(DR)
Section 44D

…ply of equipment of Indian Customers can be brought to tax in India in view of the Explanation 1 to Section 9(1)(i) of the Act. Special Bench following the decision rendered by Hon’ble Delhi High Court in case of Nortel Network India International Inc. [2016] 386 ITR 353 (Delhi) held as under :- 57. Whence in the concept of LO already a categorical finding has been given by the Hon'ble High Court that 57 ITA No. 2135-2137, 2286-2288/Del/2005 ITA No. 1004, 1005,1234,1235/Del/2010 supply of off-shore equipment which has been done outside India cannot be held to be taxable in India, then the same principle and propo…

Asstt. Director of I. Tax vs. Nokia Corporation

ITA 2288/DEL/2005[2001-2002]Status: DisposedITAT Delhi29 Mar 2019AY 2001-2002

Bench: Shri R.K.Panda & Shri Kuldip Singh

For Appellant: Sh. Deepak Chopra, AdvFor Respondent: Sh. G.K.Dhatt, CIT(DR)
Section 44D

…ply of equipment of Indian Customers can be brought to tax in India in view of the Explanation 1 to Section 9(1)(i) of the Act. Special Bench following the decision rendered by Hon’ble Delhi High Court in case of Nortel Network India International Inc. [2016] 386 ITR 353 (Delhi) held as under :- 57. Whence in the concept of LO already a categorical finding has been given by the Hon'ble High Court that 57 ITA No. 2135-2137, 2286-2288/Del/2005 ITA No. 1004, 1005,1234,1235/Del/2010 supply of off-shore equipment which has been done outside India cannot be held to be taxable in India, then the same principle and propo…