Mere operational links or subsidiary relationships do not confer PE status: Delhi HC

CIT – International Taxation-2 Vs Nokia Network Oy (Delhi High Court) Complexities of International Taxation: A Deep Dive into the alleged ‘PE’ in case of Nokia Network OY The recent judgment delivered by the High Court of Delhi on February 21, 2025, in the case of The CIT – International Taxation vs. Nokia Network OY, a Finland company engaged in manufacturing advanced telecommunication systems addresses significant issues surrounding the taxation of foreign entities operating in India. This case revolves around the determination of whether Nokia Network OY had a Permanent Es...