QUALCOMM INCORPORATED vs. DY. COMMISSIONER OF INCOME TAX

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ITA - 271 / 2025HC Delhi19 August 20251 pages
For Petitioner: NIKHIL RANJAN
AI SummaryRemanded

What did the High Court hold?

The Tribunal has not made any decision on the merits of the appeal. The order only addresses procedural matters. An application for exemption (CM APPL. 47951/2025) has been allowed subject to all just exceptions, and this application has been disposed of. The main appeal (ITA 271/2025) and other related applications have been re-notified for a future hearing on September 3, 2025. No findings on any substantive issues have been recorded, and therefore, no reasoning or ratio decidendi can be extracted from this order. No operative directions regarding the substantive appeal have been issued.

What were the facts?

This judgment concerns an appeal filed by Qualcomm Incorporated against the Dy. Commissioner of Income Tax. The specific assessment year(s) are not mentioned in the provided text. The order or action under challenge and the authority that passed it are also not detailed. The amount in dispute is not stated. The procedural history indicates that an application for exemption (CM APPL. 47951/2025) was allowed, and the main appeal (ITA 271/2025) along with other applications (CM APPL. 47949/2025, CM APPL. 47950/2025) has been re-notified for hearing on September 3, 2025. The judgment itself is a digitally signed order from the Delhi High Court.

What were the issues?

The provided text does not contain any information regarding the specific issues the Tribunal had to decide, nor does it record the arguments made by either the assessee (Qualcomm Incorporated) or the revenue (Dy. Commissioner of Income Tax). Consequently, no questions of law or mixed law and fact can be identified, and no contentions, authorities, circulars, or precedents relied upon by either side are recorded. The judgment is silent on these aspects.

AI-generated summary — verify with the full judgment below

$~1 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 271/2025

QUALCOMM INCORPORATED

.....Appellant

Through: Mr. Percy Pardiwala, Sr. Adv, Mr. Nishant Thakkar, Ms. Jasmin Amalsadvala, Mr. Nikhil Ranjan, Advs.

versus

DY. COMMISSIONER OF INCOME TAX .....Respondent

Through: Mr. Ruchir Bhatia, SSC.

CORAM:

HON'BLE MR. JUSTICE V. KAMESWAR RAO

HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R %

19.08.2025 CM APPL. 47951/2025(exemption) 1. Exemption is allowed subject to all just exceptions. 2. The application stands disposed of. ITA 271/2025, CM APPL. 47949/2025, CM APPL. 47950/2025 3. Re-notify on 03.09.2025.

V. KAMESWAR RAO, J

VINOD KUMAR, J AUGUST 19, 2025 RT

This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 12:05:04

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