Delhi High Court - Orders
The Commissioner Of Income Tax - ... vs Qualcomm Incorporated on 31 January, 2019
Author: S. Ravindra Bhat
Bench: S. Ravindra Bhat, Prateek Jalan
$~57 to 60
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 1079/2018,
THE COMMISSIONER OF INCOME TAX - INTERNATIONAL
TAXATION -3 ..... Appellant
versus
QUALCOMM INCORPORATED ..... Respondent
+ ITA 1081/2018
THE COMMISSIONER OF INCOME TAX - INTERNATIONAL
TAXATION -3 ..... Appellant
versus
QUALCOMM INCORPORATED ..... Respondent
+ ITA 1087/2018
THE COMMISSIONER OF INCOME TAX - INTERNATIONAL
TAXATION -3 ..... Appellant
versus
QUALCOMM INCORPORATED ..... Respondent
+ ITA 1232/2018
THE COMMISSIONER OF INCOME TAX - INTERNATIONAL
TAXATION -3 ..... Appellant
versus
QUALCOMM INCORPORATED ..... Respondent
Present: Ms. Vibhuti Malhotra & Mr. Ruchir Bhatia, Advocates for
petitioner.
Mr. Percy Pardiwalla, Sr. Advocate, Mr. Starsh Bhargava and Mr.
Vipin Upadhyay, Advs. for respondent.
CORAM:
HON'BLE MR. JUSTICE S. RAVINDRA BHAT
HON'BLE MR. JUSTICE PRATEEK JALAN
ORDER
% 31.01.2019 The following questions of law arises:
"1. Did the Tribunal fall into error in holding that the provisions of Section 9(1)(vi)(c) were not attracted and in the circumstances there was no payment of royalty by the assessee, in terms of the said provision?
2. Did the Tribunal err in its finding that the amount received by the assessee under the Brew Operator Agreement and Brew Carrier Agreement was not taxable as royalty under Section 9(1)(vi) of the Income Tax Act, 1961 and Article 12(7) of the Indo US Double Taxation Avoidance Agreement (DTAA) in all these cases?."
List these appeals along with ITA Nos. 557/2013, 558/2013, 559/2013, 560/2013, 562/2013, 574/2015, 575/2015, 577/2015, 640/2015, 671/2015, 673/2015, 674/2015, 708/2015 on 10.04.2019.
Learned counsel for the assessee shall file a chart indicating the relevant findings of the ITAT in the three main matters, with cross reference to the pages. ITA 557/2013 shall be treated as the lead matter. In addition, counsel shall prepare a joint compilation with the common index of all the relevant orders of the ITAT and CIT(A) with relevant extracts of the Indo US DTAA and any other relevant document.
S. RAVINDRA BHAT, J PRATEEK JALAN, J JANUARY 31, 2019/akv