Delhi High Court - Orders
The Commissioner Of Income Tax - ... vs Qualcomm Technologies Inc on 21 March, 2025
Author: Vibhu Bakhru
Bench: Vibhu Bakhru
$~40
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 87/2024 and CM APPL. 6543/2024 & CM APPL. 6544/2024
THE COMMISSIONER OF INCOME TAX - INTERNATIONAL
TAXATION -3 .....Appellant
Through: Mr. Ruchir Bhatia, SSC & Mr. Anant
Mann, JSC.
versus
QUALCOMM TECHNOLOGIES INC. .....Respondent
Through: Mr. Nishant Thakkar, Ms. Jasmin
Amalsadwala & Mr. Nikhil Ranjan,
Advocates.
CORAM:
HON'BLE MR. JUSTICE VIBHU BAKHRU
HON'BLE MR. JUSTICE TEJAS KARIA
ORDER
% 21.03.2025
1. The tax involvement in the present appeal is below the threshold limit of ₹2,00,00,000/- as stipulated in the Circular dated 17.09.2024 and is not covered by any exceptions as set out in the circular.
2. Accordingly, the present appeal is disposed of on account of low tax effect. Pending applications are also disposed of.
VIBHU BAKHRU, J TEJAS KARIA, J MARCH 21, 2025 M Click here to check corrigendum, if any This is a digitally signed order.
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