COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) 2 VS. M/S NOKIA SOLUTIONS AND NETWORKS OY PTE. LTD. on 27 October 2026

ITEM NO.7 COURT NO.3 SECTION XIV

S U P R E M E C O U R T O F I N D I A

RECORD OF PROCEEDINGS

MISCELLANEOUS APPLICATION NO.1979 OF 2026

[ARISING OUT OF IMPUGNED FINAL JUDGMENT AND ORDER DATED 13-01-2026

IN D NO. NO. 26466/2024 PASSED BY THE SUPREME COURT OF INDIA]

COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) 2 PETITIONER

VERSUS

M/S NOKIA SOLUTIONS AND NETWORKS OY PTE. LTD. RESPONDENT(S)

IA NO. 50975/2026 - RECALLING THE COURTS ORDER

Date : 27-10-2026 This matter was called on for hearing today.

CORAM : HON'BLE MRS. JUSTICE B.V. NAGARATHNA

HON'BLE MR. JUSTICE R. MAHADEVAN

For Petitioner(s) : Mr. S Dwarakanath, A.S.G.

Mr. Sudarshan Lamba- 3667, AOR

Mr. S Vijay Adithya, Adv.

Mr. Nithin Chowdhary Paluvari, Adv.

Mr. Mayank Pandey, Adv.

For Respondent(s) : Mr. Sachit Jolly, Sr. Adv.

Ms. Ananya Kapoor, Adv.

Ms. Soumya Singh, Adv.

Mr. Ravi Kumar, Adv.

Ms. Sejal Arora, Adv.

Mr. Praveen Swarup- 1227, AOR

UPON hearing the counsel the Court made the following