THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 vs. NOKIA CORPORATION (FORMERLY KNOWN AS NOKIA NETWORK OY)

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 9(1) of Income Tax Act; and/ or under Article 5 of then India- Finland DTAA.” 21. This set the stage for it to consider the aspect of PE. The Tribunal notes that the aforesaid question was liable to be answered in the Digitally Signed By:KAMLESH KUMAR Signing Date:21.02.2025 18:09:56 Signature Not Verified ITA 785/2019

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 vs. NOKIA CORPORATION (FORMERELY KNOWN AS NOKIA NETWORK OY)

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 9(1) of Income Tax Act; and/ or under Article 5 of then India- Finland DTAA.” 21. This set the stage for it to consider the aspect of PE. The Tribunal notes that the aforesaid question was liable to be answered in the Digitally Signed By:KAMLESH KUMAR Signing Date:21.02.2025 18:09:56 Signature Not Verified ITA 785/2019

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 vs. NOKIA CORPORATION (FORMERELY KNOWN AS NOKIA NETWORK OY)

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 9(1) of Income Tax Act; and/ or under Article 5 of then India- Finland DTAA.” 21. This set the stage for it to consider the aspect of PE. The Tribunal notes that the aforesaid question was liable to be answered in the Digitally Signed By:KAMLESH KUMAR Signing Date:21.02.2025 18:09:56 Signature Not Verified ITA 785/2019

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 vs. NOKIA CORPORATION (FORMERELY KNOWN AS NOKIA NETWORK OY)

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 9(1) of Income Tax Act; and/ or under Article 5 of then India- Finland DTAA.” 21. This set the stage for it to consider the aspect of PE. The Tribunal notes that the aforesaid question was liable to be answered in the Digitally Signed By:KAMLESH KUMAR Signing Date:21.02.2025 18:09:56 Signature Not Verified ITA 785/2019

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 vs. NOKIA CORPORATION (FORMERELY KNOWN AS NOKIA NETWORK OY)

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 9(1) of Income Tax Act; and/ or under Article 5 of then India- Finland DTAA.” 21. This set the stage for it to consider the aspect of PE. The Tribunal notes that the aforesaid question was liable to be answered in the Digitally Signed By:KAMLESH KUMAR Signing Date:21.02.2025 18:09:56 Signature Not Verified ITA 785/2019

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 vs. NOKIA CORPORATION (FORMERLY KNOWN AS NOKIA NETWORK OY)

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 9(1) of Income Tax Act; and/ or under Article 5 of then India- Finland DTAA.” 21. This set the stage for it to consider the aspect of PE. The Tribunal notes that the aforesaid question was liable to be answered in the Digitally Signed By:KAMLESH KUMAR Signing Date:21.02.2025 18:09:56 Signature Not Verified ITA 785/2019

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 vs. NOKIA CORPORATION (FORMERLY KNOWN AS NOKIA NETWORK OY)

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 9(1) of Income Tax Act; and/ or under Article 5 of then India- Finland DTAA.” 21. This set the stage for it to consider the aspect of PE. The Tribunal notes that the aforesaid question was liable to be answered in the Digitally Signed By:KAMLESH KUMAR Signing Date:21.02.2025 18:09:56 Signature Not Verified ITA 785/2019

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 vs. NOKIA CORPORATION (FORMERELY KNOWN AS NOKIA NETWORK OY)

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 9(1) of Income Tax Act; and/ or under Article 5 of then India- Finland DTAA.” 21. This set the stage for it to consider the aspect of PE. The Tribunal notes that the aforesaid question was liable to be answered in the Digitally Signed By:KAMLESH KUMAR Signing Date:21.02.2025 18:09:56 Signature Not Verified ITA 785/2019

DIRECTOR OF INCOME TAX vs. E FUNDS IT SOLUTION

The appeals are disposed of

permanent establishment of the parent company. The last portion of the aforesaid quotation refers to position where two companies or enterprises work as partners and in this situation permanent establishment of the partners may be a 2014:DHC:702-DB ITA No. 735/2011+connected appeals Page 60 of 102 PE, if general preconditions are fulfilled. The last words ‗if general

DIRECTOR OF INCOME TAX vs. M/S E FUNDS IT SOLUTION

The appeals are disposed of

permanent establishment of the parent company. The last portion of the aforesaid quotation refers to position where two companies or enterprises work as partners and in this situation permanent establishment of the partners may be a 2014:DHC:702-DB ITA No. 735/2011+connected appeals Page 60 of 102 PE, if general preconditions are fulfilled. The last words ‗if general

NORTEL NETWORKS INDIA INTERNATIONAL INC. vs. THE DIRECTOR OF INCOME TAX-I,

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 1. Assignment and Assumption. Assignor hereby assigns to the Assignee all the rights, entitlements, covenants and obligations of the Assignor under the Equipment Contract to sell, supply and deliver the Equipment to the Purchaser under the Equipment Contract and the Assignee hereby assumes, and agrees with all of the parties hereto, to perform, observe and be bound by each

NORTEL NETWORKS INDIA INTERNATIONAL INC. vs. THE DIRECTOR OF INCOME TAX-I

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 1. Assignment and Assumption. Assignor hereby assigns to the Assignee all the rights, entitlements, covenants and obligations of the Assignor under the Equipment Contract to sell, supply and deliver the Equipment to the Purchaser under the Equipment Contract and the Assignee hereby assumes, and agrees with all of the parties hereto, to perform, observe and be bound by each

NORTEL NETWORKS INDIA INTERNATIONAL INC. vs. THE DIRECTOR OF INCOME TAX-I,

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 1. Assignment and Assumption. Assignor hereby assigns to the Assignee all the rights, entitlements, covenants and obligations of the Assignor under the Equipment Contract to sell, supply and deliver the Equipment to the Purchaser under the Equipment Contract and the Assignee hereby assumes, and agrees with all of the parties hereto, to perform, observe and be bound by each

NORTEL NETWORKS INDIA INTERNATIONAL INC vs. THE DIRECTOR OF INCOME TAX-I

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 1. Assignment and Assumption. Assignor hereby assigns to the Assignee all the rights, entitlements, covenants and obligations of the Assignor under the Equipment Contract to sell, supply and deliver the Equipment to the Purchaser under the Equipment Contract and the Assignee hereby assumes, and agrees with all of the parties hereto, to perform, observe and be bound by each

NORTEL NETWORKS INDIA INTERNATIONAL INC. vs. THE DIRECTOR OF INCOME TAX-I

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 1. Assignment and Assumption. Assignor hereby assigns to the Assignee all the rights, entitlements, covenants and obligations of the Assignor under the Equipment Contract to sell, supply and deliver the Equipment to the Purchaser under the Equipment Contract and the Assignee hereby assumes, and agrees with all of the parties hereto, to perform, observe and be bound by each

NORTEL NETWORKS INDIA INTERNATIONAL INC. vs. THE DIRECTOR OF INCOME TAX I

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 1. Assignment and Assumption. Assignor hereby assigns to the Assignee all the rights, entitlements, covenants and obligations of the Assignor under the Equipment Contract to sell, supply and deliver the Equipment to the Purchaser under the Equipment Contract and the Assignee hereby assumes, and agrees with all of the parties hereto, to perform, observe and be bound by each

M/S. NORTEL NETWORKS INDIA INTERNATIONAL INC. vs. THE DIRECTOR OF INCOME TAX-I

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 1. Assignment and Assumption. Assignor hereby assigns to the Assignee all the rights, entitlements, covenants and obligations of the Assignor under the Equipment Contract to sell, supply and deliver the Equipment to the Purchaser under the Equipment Contract and the Assignee hereby assumes, and agrees with all of the parties hereto, to perform, observe and be bound by each

DIRECTOR OF INCOME TAX vs. INFRASOFT LTD

Section 14(a)(i) of the Copyright Act which permits the copyright holder to reproduce the work in any material form including the storing of it in any medium by electronic means. We may also notice Section 52(1)(aa) of the Copyright Act which lists out certain acts which cannot be considered as infringement of copyright. The particular clause