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DELHI HIGH COURT
RAJIV SHAKDHER, TARA VITASTA GANJU
Commissioner of Income Tax (International Taxation)-2 – Appellant
Versus
Nokia Solutions and Networks Oy – Respondent
| Table of Content |
|---|
| 1. delay in re-filing appeal condoned. (Para 2 , 3 , 4) |
| 2. questions of law stemming from previous judgments. (Para 6 , 7 , 8) |
| 3. tribunal findings on pe and profit attribution. (Para 10 , 11 , 12) |
| 4. appeal dismissed based on established principles. (Para 15 , 16) |
JUDGMENT
[Physical Hearing/Hybrid Hearing (as per request)]
Rajiv Shakdher, J. (Oral)
CM Appl.52239/2022
1. Allowed, subject to just exceptions.
CM Appl.52240/2022
2. This is an application filed on behalf of the appellant seeking condonation of delay in re-filing the appeal.
2.1. According to the appellant/revenue, there is delay of 90 days.
3. For the reasons given in the application, the delay is condoned.
4. The application is disposed of in the aforesaid terms.
ITA 503/2022
5. This appeal is directed against the order dated 07.12.2021 passed by the Income Tax Appellate Tribunal [in short "Tribunal"].
6. The appellant/revenue has proposed, for consideration of this Court, the following questions of law:
"A. Whether on the facts and in the circumstances of the case and in law, the Ld. ITAT erred in holding that the assessee does not have a permanent establishment within the meaning of Article
A foreign enterprise must generate profits for tax attribution to a permanent establishment in another country; losses negate any such tax obligations under relevant treaties.
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