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Documents citing Qualcomm India Pvt. Ltd. , New Delhi vs Acit, New Delhi on 17 June, 2022

Qualcomm India Pvt Ltd,New Delhi vs Acit Circle 19 (1) , New Delhi on 30 January, 2026

20569-20572/2023 therefore, deciding the very same issue by this Tribunal at this stage would be premature, thus submitted that the 3 ITA Nos. 537, 2374 & 4412/Del/2024 Qualcomm India Private Limited Vs. ACIT Tribunal cannot decide the issue of limitation in terms of the ratio laid down by the Hon'ble High Court of Madras in the case of Roca Bathroom Products (P) Ltd. (supra). Accordingly, the Ld. Department's Representative sought for deferral of adjudication of the present Appeal and also the issue of limitation. The Ld. Department's Representative has also filed detail written submission.
Income Tax Appellate Tribunal - Delhi Cites 30 - Cited by 0 - Full Document

Qualcomm India Private Limited, New ... vs Assistant Commissioner Of Income Tax , ... on 27 September, 2024

The Field Offices are advised that delay in the filing of ECRs for wage month of May 2021 statutorily due on or before 15.06.2021 only in respect of EPF members due to non-seeding of Aadhaar in the UANs should not be presumed as employer's default and to appreciate each case in its own facts under Section 14B of the EPF & MP Act' As per above circular and challan evidencing the payment made towards PF contribution for employees whose Aadhar is not linked to their UAN, and due to persistent technical issues on the EPFO portal which were beyond the control of the Appellant on the due date had prevented the Appellant from generating the challans pertaining to employees whose Aadhar is not seeded with their 12 ITA No.1356/Del/2024 Qualcomm India Pvt. Ltd. vs. ACIT UAN account. Hence considering the circumstances were beyond the control of the Appellant, the Ld. CIT(A) ought to have granted relief from the aforementioned disallowance.
Income Tax Appellate Tribunal - Delhi Cites 25 - Cited by 0 - Full Document
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