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Supreme Court - Daily Orders

The Commissioner Of Income Tax ... vs Qualcomm Incorporated on 10 February, 2026

     ITEM NO.7                                   COURT NO.1                      SECTION XIV

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

                          SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 74387/2025

     [Arising out of impugned judgment and order dated 01-03-2024 in ITA
     No. 151/2024 passed by the High Court of Delhi at New Delhi]

     THE COMMISSIONER OF INCOME TAX
     INTERNATIONAL TAXATION 3                                                            Petitioner(s)

                                                          VERSUS

     QUALCOMM INCORPORATED SRBC & ASSOCIATED LLP                                         Respondent(s)

     (IA No. 17825/2026 - CONDONATION OF DELAY IN FILING)

     Date : 10-02-2026 This matter was called on for hearing today.

     CORAM :                  HON'BLE THE CHIEF JUSTICE
                              HON'BLE MR. JUSTICE JOYMALYA BAGCHI
                              HON'BLE MR. JUSTICE N.V. ANJARIA

     For Petitioner(s) : Mr. N Venkataraman, A.S.G.
                         Mr. Sudarshan Lamba, AOR
                         Ms. Nasadiya Singh, Adv.
                         Ms. Aastha Gill, Adv.
                         Mr. Vvv Mbns Pattabhiram, Adv.
                         Ms. Prerna Dhall, Adv.

     For Respondent(s) : Mr. Percy Pardiwala, Sr. Adv.
                         Mr. Nishant Thakkar, Adv.
                         Ms. Jasmin Amalsadvala, Adv.
                         Mr. Ranjan Nikhil Dharnidhar, AOR

                               UPON hearing the counsel the Court made the following

                                                       O R D E R

1. Delay condoned.

2. In view of the fact that in a similar case, bearing SLP (Civil) No.2469/2026, the SLP against the relied-upon judgment of the High Court of Delhi has been dismissed by this Court, no case for interference is made out in the instant case. The Special Signature Not Verified Leave Petition is, accordingly, dismissed.

Digitally signed by NITIN TALREJA Date: 2026.02.12

3. 10:11:11 IST Reason: Pending application(s), if any, shall stand closed.

     (NITIN TALREJA)                                                          (PREETHI T.C.)
     ASTT. REGISTRAR-cum-PS                                                 ASSISTANT REGISTRAR