Case Law Details
Case Name : Income Tax Officer, TDS Vs Nokia India Pvt. Ltd. (ITAT Delhi)
Related Assessment Year : 2006-07
Courts :
All ITAT ITAT Delhi
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Brief of Case:
ITAT Delhi has held in the case of ITO, TDS vs. Nokia India Pvt. Ltd that services rendered does not qualify as FTS for technical services under the India Finland Tax Treaty if service provider has not made available to assessee any technical knowledge skill, know how, Technical Design etc. Services can be considered to be made available by provider only where the services leads to transfer/imparting of technical knowledge, experience, skills know-how, or processes to the recipient.
Brief Facts and Question of Law:
Brief Facts of the Assessee:
The Assessee Company is wholly owne...
This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
This article was really helpful. Thank you for sharing.