Dismissing the appeal of the revenue the Court held that On the facts supervisory activities is not more e than 183 days in a fiscal year, hence no part of income from transaction is assessable in India. Followed Nortel Network India International Inc. v. DIT (2016) 386 ITR 353 (Delhi) (HC)
CIT(IT) v. Nortel Network Singapore (Pte) Ltd. (2019) 111 taxmann.com 222 (Delhi) (HC) Editorial: SLP is granted to the revenue; CIT(IT) v. Nortel Network Singapore (Pte) Ltd. (2019) 111 taxmann.com 222 / 269 Taxman 23 (SC)
S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Supervisory activities should be more than 183 days in a fiscal year-No part of income from transaction is assessable in India-DTAA-India-Singapore. [Art. 5, 12]