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

Asstt. Director of I. Tax vs. Nokia Corporation

ITA 2287/DEL/2005[2000-2001]Status: DisposedITAT Delhi29 Mar 2019AY 2000-2001

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 2286/DEL/2005[1999-2000]Status: DisposedITAT Delhi29 Mar 2019AY 1999-2000

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…

Nokia Corporation vs. ACIT, Circle-2(1)

ITA 2137/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…

Nokia Corporation vs. ACIT, Circle-2(1)

ITA 2136/DEL/2005[2000-2001]Status: DisposedITAT Delhi29 Mar 2019AY 2000-2001

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…

Nokia Corporation vs. ACIT, Circle-2(1)

ITA 2135/DEL/2005[1999-2000]Status: DisposedITAT Delhi29 Mar 2019AY 1999-2000

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…

The Commissioner of Income Tax - International Taxation -2 vs. Nortel Network Singapore Pte Ltd

The appeals are dismissed without any order as to costs

ITA/1340/2018HC Delhi27 Nov 2018

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI

Section 260A

…D E R % 27.11.2018 The first issue and question raised by the Revenue in these appeals under Section 260A of the Income Tax Act, 1961 is covered by the decision of Delhi High Court in Nortel Networks India International Inc. Vs. Director of Income Tax, (2016) 386 ITR 353. 2. Learned counsel for the Revenue has submitted that the aforesaid decision interprets and applies the Double Taxation Avoidance Agreement between India and the United States of America. In the present case, Double Taxation Avoidance Agreement between India and Singapore would be applicable. Our attention is drawn to clause 4 to Article 5 of th…

The Commissioner of Income Tax - International Taxation -3 vs. Nortel Network Singapore Pte Ltd

The appeals are dismissed without any order as to

ITA/1086/2018HC Delhi26 Nov 2018

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI

Section 260A

…ORDER % 26.11.2018 The first issue and question raised by the Revenue in these appeals under Section 260A of the Income Tax Act, 1961 is covered by the decision of Delhi High Court in Nortel Networks India Internationallnc. Vs. Director of Income Tax, (2016) 386 ITR 353. 2. Learned counsel for the Revenue has submitted that the aforesaid decision interprets and applies the Double Taxation Avoidance Agreement between India and the United States of Signed By:RAM DATT Signing Date:09.10.2024 15:41 Certify that the digital and physical file have been compared and the digital data is as per the physical file and no…

The Commissioner of Income Tax - International Taxation -2 vs. Nortel Network Singapore Pte Ltd

The appeals are dismissed without any order as to

ITA/1315/2018HC Delhi26 Nov 2018

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI

Section 260A

…ORDER % 26.11.2018 The first issue and question raised by the Revenue in these appeals under Section 260A of the Income Tax Act, 1961 is covered by the decision of Delhi High Court in Nortel Networks India Internationallnc. Vs. Director of Income Tax, (2016) 386 ITR 353. 2. Learned counsel for the Revenue has submitted that the aforesaid decision interprets and applies the Double Taxation Avoidance Agreement between India and the United States of Signed By:RAM DATT Signing Date:09.10.2024 15:41 Certify that the digital and physical file have been compared and the digital data is as per the physical file and no…

The Commissioner of Income Tax - International Taxation -3 vs. Nortel Network Singapore Pte Ltd

The appeals are dismissed without any order as to

ITA/1116/2018HC Delhi26 Nov 2018

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI

Section 260A

…ORDER % 26.11.2018 The first issue and question raised by the Revenue in these appeals under Section 260A of the Income Tax Act, 1961 is covered by the decision of Delhi High Court in Nortel Networks India Internationallnc. Vs. Director of Income Tax, (2016) 386 ITR 353. 2. Learned counsel for the Revenue has submitted that the aforesaid decision interprets and applies the Double Taxation Avoidance Agreement between India and the United States of Signed By:RAM DATT Signing Date:09.10.2024 15:41 Certify that the digital and physical file have been compared and the digital data is as per the physical file and no…

The Commissioner of Income Tax - International Taxation -3 vs. Nortel Network Singapore Pte Ltd

The appeals are dismissed without any order as to

ITA/1117/2018HC Delhi26 Nov 2018

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI

Section 260A

…ORDER % 26.11.2018 The first issue and question raised by the Revenue in these appeals under Section 260A of the Income Tax Act, 1961 is covered by the decision of Delhi High Court in Nortel Networks India Internationallnc. Vs. Director of Income Tax, (2016) 386 ITR 353. 2. Learned counsel for the Revenue has submitted that the aforesaid decision interprets and applies the Double Taxation Avoidance Agreement between India and the United States of Signed By:RAM DATT Signing Date:09.10.2024 15:41 Certify that the digital and physical file have been compared and the digital data is as per the physical file and no…

The Commissioner of Income Tax - International Taxation -3 vs. Nortel Network Singapore Pte Ltd

The appeals are dismissed without any order as to

ITA/1213/2018HC Delhi26 Nov 2018

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI

Section 260A

…ORDER % 26.11.2018 The first issue and question raised by the Revenue in these appeals under Section 260A of the Income Tax Act, 1961 is covered by the decision of Delhi High Court in Nortel Networks India Internationallnc. Vs. Director of Income Tax, (2016) 386 ITR 353. 2. Learned counsel for the Revenue has submitted that the aforesaid decision interprets and applies the Double Taxation Avoidance Agreement between India and the United States of Signed By:RAM DATT Signing Date:09.10.2024 15:41 Certify that the digital and physical file have been compared and the digital data is as per the physical file and no…

The Commissioner of Income Tax - International Taxation -3 vs. Nortel Network Singapore Pte Ltd

The appeals are dismissed without any order as to

ITA/1085/2018HC Delhi26 Nov 2018

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI

Section 260A

…ORDER % 26.11.2018 The first issue and question raised by the Revenue in these appeals under Section 260A of the Income Tax Act, 1961 is covered by the decision of Delhi High Court in Nortel Networks India Internationallnc. Vs. Director of Income Tax, (2016) 386 ITR 353. 2. Learned counsel for the Revenue has submitted that the aforesaid decision interprets and applies the Double Taxation Avoidance Agreement between India and the United States of Signed By:RAM DATT Signing Date:09.10.2024 15:41 Certify that the digital and physical file have been compared and the digital data is as per the physical file and no…

Nokia Net Works Nokia Group Finland vs. JCIT, New Delhi

In the result, all the issues which have been remanded back by the Hon'ble High Court to this Tribunal stands decided in favour of the assessee and against the Revenue

ITA 1964/DEL/2001[1998-1999]Status: DisposedITAT Delhi05 Jun 2018AY 1998-1999

Bench: Shri N.K. Saini, Shri Pramod Kumar & Shri Amit Shukla

For Appellant: Shri Deepak Chopra, Amit SrivastavaFor Respondent: Shri T.M. Shiv Kumar, CIT-DR
Section 142(1)Section 3

…f the buyer had the right to reject the equipment on the failure of the acceptance test carried out in India…………” Finally, he strongly relied upon the judgment of Hon'ble Delhi High Court in the case of Nortel Networks India International Inc. vs. DIT, (2016) 386 ITR 353 (Del) and submitted that this judgment squarely clinches the issue in favour of the assessee and strongly relied upon paragraph 43 to 47 of the said judgment. Relying upon the aforesaid judgment, he submitted that mere existence of a business connection it is not enough to trigger taxability in India in respect of off-shore supply of telecomm equ…

Nokia Net Works Nokia Gruop Finland vs. DCIT, New Delhi

In the result, all the issues which have been remanded back by the Hon'ble High Court to this Tribunal stands decided in favour of the assessee and against the Revenue

ITA 1963/DEL/2001[1997-1998]Status: DisposedITAT Delhi05 Jun 2018AY 1997-1998

Bench: Shri N.K. Saini, Shri Pramod Kumar & Shri Amit Shukla

For Appellant: Shri Deepak Chopra, Amit SrivastavaFor Respondent: Shri T.M. Shiv Kumar, CIT-DR
Section 142(1)Section 3

…f the buyer had the right to reject the equipment on the failure of the acceptance test carried out in India…………” Finally, he strongly relied upon the judgment of Hon'ble Delhi High Court in the case of Nortel Networks India International Inc. vs. DIT, (2016) 386 ITR 353 (Del) and submitted that this judgment squarely clinches the issue in favour of the assessee and strongly relied upon paragraph 43 to 47 of the said judgment. Relying upon the aforesaid judgment, he submitted that mere existence of a business connection it is not enough to trigger taxability in India in respect of off-shore supply of telecomm equ…

The Commissioner of Income Tax - International Taxation-2 vs. Nortel Network India International Inc

ITA/322/2018HC Delhi20 Mar 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

Section 234BSection 260ASection 9(1)(vi)

…$~49, 53 and 57 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 322/2018, C.M. APPL.10805/2018 + ITA 326/2018 + ITA 330/2018, C.M. APPL.10809/2018 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION-2 ..... Appellant versus NORTEL NETWORK INDIA INTERNATIONAL INC...... Respondent Through : Sh. Ruchir Bhatia, Sr. Standing Counsel, for Revenue. Sh. Deepak Chopra and Ms. Manasvini Bajpai, Advocates, for Respondents in Item Nos 49, 53 and 57. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA O R D E R % 20.03.2018 Three quest…

The Commissioner of Income Tax - International Taxation-2 vs. Nortel Network India International Inc

ITA/326/2018HC Delhi20 Mar 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

Section 234BSection 260ASection 9(1)(vi)

…$~49, 53 and 57 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 322/2018, C.M. APPL.10805/2018 + ITA 326/2018 + ITA 330/2018, C.M. APPL.10809/2018 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION-2 ..... Appellant versus NORTEL NETWORK INDIA INTERNATIONAL INC...... Respondent Through : Sh. Ruchir Bhatia, Sr. Standing Counsel, for Revenue. Sh. Deepak Chopra and Ms. Manasvini Bajpai, Advocates, for Respondents in Item Nos 49, 53 and 57. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA O R D E R % 20.03.2018 Three quest…

M/S. Nortel Networks India International Inc., Gurgaon vs. DDIT, New Delhi

ITA 1087/DEL/2014[2010-11]Status: DisposedITAT Delhi26 Sept 2017AY 2010-11

Bench: Sh. N.K.Saini & Sh.K.N.Charry

Section 143(3)

…finally. On this premise, he urged to uphold the decisions of the authorities below. 11. At the outset, a perusal of the judgement of the Hon’ble Jurisdictional High Court in assessee’s own case in Nortel Networks India International Inc. Vs. DCIT (2016) 386 ITR 353 reveals that inasmuch as the present batch of Appeals relate to Assessment Years 2006-07, 2007-08, 2009-10 & 2010-11, similar issues had arisen in the Assessee’s own case for Assessment Years 2003-04, 2004-05, 2005-06 & 2008-09; when the matter had travelled upto the jurisdictional High Court, all the issues involved in this matter including…

M/S Nortal Networks India International Inc., Gurgaon vs. ADIT, New Delhi

ITA 3315/DEL/2012[2009-10]Status: DisposedITAT Delhi26 Sept 2017AY 2009-10

Bench: Sh. N.K.Saini & Sh.K.N.Charry

Section 143(3)

…finally. On this premise, he urged to uphold the decisions of the authorities below. 11. At the outset, a perusal of the judgement of the Hon’ble Jurisdictional High Court in assessee’s own case in Nortel Networks India International Inc. Vs. DCIT (2016) 386 ITR 353 reveals that inasmuch as the present batch of Appeals relate to Assessment Years 2006-07, 2007-08, 2009-10 & 2010-11, similar issues had arisen in the Assessee’s own case for Assessment Years 2003-04, 2004-05, 2005-06 & 2008-09; when the matter had travelled upto the jurisdictional High Court, all the issues involved in this matter including…

M/S Nortal Networks India International Inc., Gurgaon vs. ADIT, New Delhi

ITA 3313/DEL/2012[2006-07]Status: DisposedITAT Delhi26 Sept 2017AY 2006-07

Bench: Sh. N.K.Saini & Sh.K.N.Charry

Section 143(3)

…finally. On this premise, he urged to uphold the decisions of the authorities below. 11. At the outset, a perusal of the judgement of the Hon’ble Jurisdictional High Court in assessee’s own case in Nortel Networks India International Inc. Vs. DCIT (2016) 386 ITR 353 reveals that inasmuch as the present batch of Appeals relate to Assessment Years 2006-07, 2007-08, 2009-10 & 2010-11, similar issues had arisen in the Assessee’s own case for Assessment Years 2003-04, 2004-05, 2005-06 & 2008-09; when the matter had travelled upto the jurisdictional High Court, all the issues involved in this matter including…

Director of Income Tax vs. M/S Mitsui & Co. Ltd

ITA/334/2005HC Delhi27 Jul 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

Section 133Section 143Section 260A

…w of the mandate of the RBI, there was no question of on any business or trade being carried on in the LO. 26. Mr Nagi submitted that the onus of showing existence of PE lay on the Revenue. Inter alia, reliance was placed on a decision Northern Network v. DIT 386 ITR 353 Del. He pointed out that during 30 years of the Assessee's functioning, the RBI has not found the LO to have violated any of the conditions on which, the Assessee was permitted to run such LO. Mr Nagi pointed out that the Survey conducted by the Revenue was not relevant to AYs 1994-95 and 1995-96. Lastly, he pointed out that no ground that the im…