Delhi High Court - Orders
The Commissioner Of Income Tax - ... vs Qualcomm Incorporated on 1 March, 2024
Author: Yashwant Varma
Bench: Yashwant Varma, Purushaindra Kumar Kaurav
$~52 & 67
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 149/2024
THE COMMISSIONER OF INCOME TAX -
INTERNATIONAL TAXATION -3 ..... Appellant
Through: Mr. Ruchir Bhatia, Sr. Standing
Counsel along with Ms.
Deeksha Gupta, Adv.
versus
QUALCOMM INCORPORATED ..... Respondent
Through: Mr. Nishant Thakkar, Ms.
Jasmin Amalsadvala and Mr.
Nikhil Ranjan, Advs.
67
+ ITA 151/2024
THE COMMISSIONER OF INCOME TAX -
INTERNATIONAL TAXATION -3 ..... Appellant
Through: Mr. Ruchir Bhatia, Sr. Standing
Counsel along with Ms.
Deeksha Gupta, Adv.
versus
QUALCOMM INCORPORATED ..... Respondent
Through: Mr. Nishant Thakkar, Ms.
Jasmin Amalsadvala and Mr.
Nikhil Ranjan, Advs.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA
HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR
KAURAV
ORDER
% 01.03.2024 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 04/03/2024 at 22:31:35 CM APPL.12922/2024 (delay in filing) & CM APPL.12923/2024 (delay in refiling) in ITA 149/2024 CM APPL.13045/2024 (delay in filing) & CM APPL.13046/2024 (delay in refiling) in ITA 151/2024 Bearing in the mind the disclosures made, the delay of 31 days in filing the appeals and the delay of 490 days in re-filing the appeals is condoned.
The applications shall stand disposed of.
ITA 149/2024 & ITA 151/2024On hearing Mr. Bhatia, learned counsel appearing for the appellant, we find that the issues raised here stand concluded against them in light of the judgment rendered by us in ITA 63/2024. Consequently, following that decision, these appeals shall stand dismissed.
YASHWANT VARMA, J.
PURUSHAINDRA KUMAR KAURAV, J MARCH 01, 2024/ RW 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 04/03/2024 at 22:31:35