PCIT v. Nokia Solutions and Networks India (P.) Ltd. (2023) 294 Taxman 615 (Delhi)(HC)

S. 37(1): Business expenditure-liquidated damages provision-Matter remanded to Tribunal for fresh consideration. [S. 145 254(1)]

Court held that the decision which was followed by Tribunal was remanded by High Court for reconsiderartion. Therefore the  order was  set aside and matter would be remanded to Tribunal for fresh consideration.  (AY. 2010-11)