https://www.taxtmi.com/caselaws?id=796186 Fixed place permanent establishment issues concerning NIPL, Nokia OY and a liaison office in India were raised, including the existence of a PE and attribution of income. The Special Leave Petition was filed after a delay of 383 days. The text records that the reasons for condonation were found unsatisfactory and legally insufficient, so the condonation application and the Special Leave Petition were dismissed. It also notes an earlier petition involving the same respondents and issues that had been dismissed for gross delay, and states that filing a later petition with greater delay could have been avoided. en-us Fri, 17 Jul 2026 00:00:00 +0530 Sat, 01 Aug 2026 08:34:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796186 Fixed place permanent establishment issues concerning NIPL, Nokia OY and a liaison office in India were raised, including the existence of a PE and attribution of income. The Special Leave Petition was filed after a delay of 383 days. The text records that the reasons for condonation were found unsatisfactory and legally insufficient, so the condonation application and the Special Leave Petition were dismissed. It also notes an earlier petition involving the same respondents and issues that had been dismissed for gross delay, and states that filing a later petition with greater delay could have been avoided. Case-Laws Income Tax Fri, 17 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796186