Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
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HC ruled against treating NIPL (subsidiary) as a Permanent Establishment (PE) of Nokia OY (parent company). The court emphasized that Article 5(8) of DTAA requires more than mere parent-subsidiary control to establish PE status. The existence of PE must be evaluated based on empirical standards and objective evidence rather than perceptions or virtual projection theories. The court rejected arguments for both Fixed Place PE and Dependent Agent PE (DAPE), noting that parent company oversight and supervision of a subsidiary does not negate the latter's independent economic existence. The appellants failed to prove NIPL was operating Nokia OY's business as its adjunct. Software taxation issue was decided against appellants following Engineering Analysis Centre precedent.
HC ruled against treating NIPL (subsidiary) as a Permanent Establishment (PE) of Nokia OY (parent company). The court emphasized that Article 5(8) of DTAA requires more than mere parent-subsidiary control to establish PE status. The existence of PE must be evaluated based on empirical standards and objective evidence rather than perceptions or virtual projection theories. The court rejected arguments for both Fixed Place PE and Dependent Agent PE (DAPE), noting that parent company oversight and supervision of a subsidiary does not negate the latter's independent economic existence. The appellants failed to prove NIPL was operating Nokia OY's business as its adjunct. Software taxation issue was decided against appellants following Engineering Analysis Centre precedent.
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