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Sl.No. Relevant Assessment Broad Citation Para & case law Year Reason for Page No. Rejection

1. Philips India AY 2006-07 Functionally [2017]78 Para - 18 Limited different taxmann.com Pag Trib.)

2. Qualcomm AY 2006-07 Functionally [2017]37 Para -

ITA No.857/Kol/2011 & 1894/Kol/2012

M/s Philips Electronics India Limited A.Yr.2007-08 & 2008-09 Investment profit taxmann.com 24.12 Pg Advisors 417(Delhi.) no.17/30 (India) (P.) Ltd.

3. Qualcomm AY 2006-07 Functionally [2013]37taxmann.com Pra 34 & India different & 306(Delhi-Trib.) 355 (Pg Pvt.Ltd. Significant No.14 of intellectual 25) property rights