1.      NOKIA NETWORKS OY (Delhi High Court)

Whether on a true and correct interpretation of Section 9(1)(i) of the Income Tax Act, the Respondent can be said to have a business connection in India in the form of a Liaison Office.

(Click here for judgment) 

  

2.   NOKIA NETWORKS OY (Delhi High Court)

Whether on a true and correct interpretation of the relevant DTAA the Tribunal’s reasoning is right in law in holding that NDPL (the subsidiary of the Appellant) is its permanent establishment.

(Click here for judgment) 

  

3.      ERICSSON RADIO SYSTEM A.B. (Delhi High Court)

Whether in law, the Ld. Delhi Tribunal was justified in holding that the assessee did not have a business connection in India.

(Click here for judgment) 

  

4.      ERICSSON A. B. NEW DELHI (Delhi High Court)

Whether in law, the Ld. Delhi Tribunal was justified in holding that the assessee did not have a business connection in India.

(Click here for judgment) 

   

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"Voice of CA"

CA. Kapil Goel, Moderator-Direct Taxes, Mob:9910272806, cakapilgoel@gmail.com

CA. Sidharth Jain, Co-Moderator, Mob: 9810418700, sidhjasso@yahoo.com

CA. Mukesh K Bansal, Co-Moderator-FEMA, mkak@rediffmail.com