This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Retrospective amendment cannot override treaty; Sale of copyrighted article not taxable as royalty
Case Law Details
- Case Name
- Director of Income-tax Vs Nokia Networks OY (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
HIGH COURT OF DELHI
Director of Income-tax
v/s.
Nokia Networks OY
IT Appeal nos. 359 OF 2005, 1137 and 1138 OF 2006,
503, 505, 506, 512 & 1324 OF 2007, 30 OF 2008
September 7, 2012
JUDGMENT
A.K. Sikri, Actg. CJ. : Some of these appeals filed by the Nokia Network OY (hereinafter referred to as ‘the assessee’) and some filed by the Director of Income-tax (hereinafter referred as to ‘the Revenue’) pertain to assessment years 1997-98 and 1998-99.
2. The assessee, a company incorporated under the laws of Finland, is a leading manufacturer of advanced t...
