Case Law › High Court › International Taxation -3 v. Qualcomm In...

International Taxation -3 v. Qualcomm Incorporated

High Court 01 Mar 2024 In favour of: Unclear

Forum / Bench

High Court · dhcdb

Parties

Date of order

01 Mar 2024

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In International Taxation -3 v. Qualcomm Incorporated, the High Court (2024) dismissed the appeal.

Decision: Consequently, following that decision, these appeals shall stand dismissed.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

$~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 VARMAHON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV O R D E R 01.03.2024 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 151/2024] On 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, JMARCH 01, 2024/ RW

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This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

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