Delhi High Court - Orders
The Commissioner Of Income Tax - ... vs Qualcomm Incorporated on 15 July, 2024
Author: Yashwant Varma
Bench: Yashwant Varma
$~20 & 26
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 1079/2018
THE COMMISSIONER OF INCOME TAX -
INTERNATIONAL TAXATION -3 .....Appellant
Through: Mr. Ruchir Bhatia, SSC with
Mr. Anant Mann, Advocate.
versus
QUALCOMM INCORPORATED .....Respondent
Through: Mr. Nishant Thakkar with Ms.
Jasmin Amalsadvala, Advocate
26
+ ITA 87/2024 & CM APPL. 6543/2024, CM APPL. 6544/2024
THE COMMISSIONER OF INCOME TAX -
INTERNATIONAL TAXATION -3 .....Appellant
Through: Mr. Ruchir Bhatia, SSC with
Mr. Anant Mann, Advocate.
versus
QUALCOMM TECHNOLOGIES INC. .....Respondent
Through: Mr. Nishant Thakkar with Ms.
Jasmin Amalsadvala, Advocate
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA
HON'BLE MR. JUSTICE RAVINDER DUDEJA
ORDER
% 15.07.2024
1. We take note of our order dated 31 January 2019 pursuant to which questions have been framed in ITA 1079/2018.
2. Learned counsel appearing for the respondent/asseessee takes an objection to the maintainability of ITA 87/2024 on the ground of low tax effect. Let learned counsel for the appellant appearing in that appeal take appropriate instructions.
3. The appeals be now listed alongwith ITA Nos. 557/2013, 558/2013, 559/2013, 560/2013, 562/2013, 574/2015, 575/2015, This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 18/07/2024 at 22:24:27 577/2015, 640/2015, 671/2015, 673/2015, 674/2015, 708/2015 for consideration.
4. We additionally request learned counsel for the respondents to place for our consideration a table which will broadly encapsulate the questions of law which arise in the separate appeals as well as the Assessment Years to which they relate.
5. Let the appeals be called again on 30.09.2024.
YASHWANT VARMA, J.
RAVINDER DUDEJA, J.
JULY 15, 2024/sk This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 18/07/2024 at 22:24:27