1. All these cross appeals and cross objection in respect of the three assessees are directed against the orders of the learned CIT (Appeals) in the respective cases. Since common issues are involved in all these appeals, they were heard together and are being disposed of by this consolidated order, for the sake of convenience.

1.1 These matters were fixed before the Division Benches but at the instance of the assessees and in the light of the importance of the issues involved, a request was made to the Hon’ble President to refer the matter to a Special Bench under section 255(4) of the Income-tax Act, 1961 (the Act). The President, I.T.A.T after considering the facts and circumstances of the case, decided to constitute a Special Bench. The following question was referred to the Special Bench:

"Whether, on the facts and in the circumstances, the revenues earned by the appellant from supply of equipment and software to Indian Telecom Operators were taxable in India?"

2. It may be relevant to mention that the revenue had earlier opposed the constitution of a Special Bench. The Revenue further opposed joining of Ericsson and Nokia as parties before the Special Bench. However, subseq