Dismissed
The Commissioner of Income Tax - International TAXATION-2 v. Nortel Network India International Inc.
Delhi HCITA/330/2018
Case brief
AI extract
What is this about?
A Single Judge Bench of the Delhi High Court dismissed appeals under Section 260A of the Income Tax Act, 1961. The court held that no substantial question of law arose as the issues, including Permanent Establishment (PE), DTAA benefits, and interest under Section 234B, were already decided in prior judgments (Nortel Networks India International Inc. v. DIT and CIT v. ZTE Corporation).
What did the court decide?
Appeals are dismissed; no substantial question of law arises as issues covered in prior orders.