THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 vs NOKIA NETWORK OY

Judgment text excerpt

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: October 24, 2024 Judgment pronounced on: February 21, 2025 + ITA 785/2019 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 .....Appellant Through: Mr. Ruchir Bhatia, SSC. versus NOKIA NETWORK OY .....Respondent Through: Mr. Deepak Chopra, Mr. Ankit Goyal and Mr. Priyam Batnagar, Advocates. + ITA 786/2019 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 .....Appellant Through: Mr. Ruchir Bhatia, SSC. versus NOKIA NETWORK OY .....Respondent Through: Mr. Deepak Chopra, Mr. Ankit Goyal and Mr. Priyam Batnagar, Advocates. + ITA 882/2019 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 .....Appellant Through: Mr. Ruchir Bhatia, SSC. versus NOKIA CORPORATION (FORMERELY KNOWN AS NOKIA NETWORK OY) .....Respondent Through: Mr. Deepak Chopra, Mr. Ankit Goyal and Mr. Priyam Batnagar, Advocates + ITA 883/2019 Signature Not Verified Digitally Signed ITA 785/2019 & other connected matters Page 1 of 66 By:KAMLESH KUMAR Signing Date:21.02.2025 18:09:56 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 .....Appellant Through: Mr. Ruchir Bhatia, SSC. versus NOKIA CORPORATION (FORMERELY KNOWN AS NOKIA NETWORK OY) .....Respondent Through: Appearance not given. + ITA 884/2019 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 .....Appellant Through: Mr. Ruchir Bhatia, SSC. versus NOKIA CORPORATION (FORMERELY KNOWN AS NOKIA NETWORK OY) .....Respondent Through: Mr. Deepak Chopra, Mr. Ankit Goyal and Mr. Priyam Batnagar, Advocates + ITA 885/2019 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 .....Appellant Through: Appearance not given. versus NOKIA CORPORATION (FORMERELY KNOWN AS NOKIA NETWORK OY) .....Respondent Through: Mr. Deepak Chopra, Mr. Ankit Goyal and Mr. Pri