Authority: Supreme Court of India

Order Date: 27-10-2026

Case Overview

  • Petition: Commissioner of Income Tax (International Taxation) sought recall of the Supreme Court’s final judgment dated 13-01-2026 in D No. 26466/2024.
  • Respondent: M/s Nokia Solutions and Networks OY Pte. Ltd.
  • Application: IA No. 50975/2026 (Miscellaneous Application No.1979 of 2026) filed to recall the earlier order.
  • Hearing: Conducted on 27-10-2026 before a bench of Hon’ble Mrs. Justice B.V. Nagarathna and Hon’ble Mr. Justice R. Mahadevan.
  • Counsel: Petitioner's counsel included Mr. S Dwarakanath, Mr. Sudarshan Lamba, Mr. S Vijay Adithya, Mr. Nithin Chowdhary Paluvari, Mr. Mayank Pandey. Respondent's counsel included Mr. Sachit Jolly, Ms. Ananya Kapoor, Ms. Soumya Singh, Mr. Ravi Kumar, Ms. Sejal Arora, Mr. Praveen Swarup.

Final Outcome

  • The Court dismissed the Miscellaneous Application No.1979 of 2026, finding no reason to recall or modify its order dated 13-01-2026.
  • The Court referenced its earlier order dated 19-05-2026 in Miscellaneous Application No.1100 of 2026 (C.A. No.4132 of 2020) as justification.
  • All pending applications, if any, are ordered disposed of, leaving the original 13-01-2026 order fully effective.

Topics: Taxation, Judicial Decision