Offshore supplies not taxable as Nokia Network OY doesn’t have PE in India

CIT Vs Nokia Network OY (Delhi High Court)

Delhi High Court held that Nokia Network OY does not have Fixed Place Permanent Establishment in India [PE] and hence offshore supplies were not taxable in India. Appeal stands dismissed, accordingly.

Facts- Nokia Networks OY, the respondent assessee, was a company incorporated under the laws of Finland and engaged in the manufacture of advanced telecommunication systems and equipment. The GSM equipment manufactured was used in relation to fixed and mobile phone networks. Nokia OY was also engaged in the trading of

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