In Commissioner Of Income Tax-3 International Taxation v. Sistema Shyam Tele Services Ltd, the High Court (2016) dismissed the appeal. The decision went in favour of the assessee.
Decision: Nokia Networks OY (2013) 358 ITR 259 (Del), no substantial question of law arises for determination by the Court in this appeal and it is dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI3 + ITA 140/2016 & CM 4780/2016
COMMISSIONER OF INCOME TAX-3 INTERNATIONAL TAXATION
..... Appellant
Through Mr.Rahul Chaudhary, Senior Standing Counsel with Mr.Raghvenra Singh and Mr.Sharad Agarwal, Advocates
versus
SISTEMA SHYAM TELE SERVICES LTD ..... Respondent Through Ms.Kavita Jha and Mr.V. Kulkarni, Advocates
CORAM:JUSTICE S.MURALIDHAR JUSTICE VIBHU BAKHRU O R D E R% 19.02.2016
In view of the decision of this Court in Commissioner of Income Tax v.
Nokia Networks OY (2013) 358 ITR 259 (Del), no substantial question of
law arises for determination by the Court in this appeal and it is dismissed.
The pending application also stands dismissed.
S.MURALIDHAR, J
FEBRUARY 19, 2016 `ns
VIBHU BAKHRU, J
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