https://www.taxtmi.com/caselaws?id=790128 The dispute concerned whether NIPL constituted a fixed place permanent establishment of Nokia OY in India and the related taxability and attribution of income issues. The Supreme Court did not examine the merits, as the Special Leave Petition was dismissed for gross delay of 286 days. The Court held that the reasons offered for condonation of delay were neither satisfactory nor sufficient in law, and therefore declined to entertain the petition. en-us Thu, 16 Apr 2026 00:00:00 +0530 Mon, 20 Apr 2026 08:30:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790128 The dispute concerned whether NIPL constituted a fixed place permanent establishment of Nokia OY in India and the related taxability and attribution of income issues. The Supreme Court did not examine the merits, as the Special Leave Petition was dismissed for gross delay of 286 days. The Court held that the reasons offered for condonation of delay were neither satisfactory nor sufficient in law, and therefore declined to entertain the petition. Case-Laws Income Tax Thu, 16 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790128