Retrospective amendment cannot override treaty; Sale of copyrighted article not taxable as royalty

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...