THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. QUALCOMM TECHNOLOGIES INC.

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ITA/87/2024HC DelhiDLHC01051191202221 March 2025Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that 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. Furthermore, the matter is not covered by any exceptions set out in the circular. Consequently, the Court decided to dispose of the present appeal on account of low tax effect. The reasoning is purely based on the administrative instructions provided by the circular, which sets monetary limits for filing appeals. The ratio decidendi is that appeals with a tax effect below the prescribed threshold, and not falling under any exceptions, are to be dismissed. The operative direction is the disposal of the appeal. Pending applications were also disposed of.

What were the facts?

The appeal before the Delhi High Court involves the Commissioner of Income Tax - International Taxation -3 (Appellant) and Qualcomm Technologies Inc. (Respondent). The specific assessment year(s) are not mentioned. The appeal challenges an order or action, the details of which are not provided. The procedural history is limited to the filing of the present appeal (ITA 87/2024) and related applications (CM APPL. 6543/2024 & CM APPL. 6544/2024). The amount in dispute is not explicitly stated, but the appeal is being disposed of due to low tax effect.

What were the issues?

1. Whether the present appeal should be entertained given the tax effect involved. This is a question of law and procedure, turning on the applicability of Circular dated 17.09.2024. The Appellant, represented by Mr. Ruchir Bhatia, SSC & Mr. Anant Mann, JSC, is the party bringing the appeal. The Respondent, represented by Mr. Nishant Thakkar, Ms. Jasmin Amalsadwala & Mr. Nikhil Ranjan, Advocates, is the assessee. The judgment records no specific arguments from either side regarding the merits of the case. The sole basis for disposal is the tax effect stipulated in the circular.

AI-generated summary — verify with the full judgment below

$~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

O R D E R %

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. 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 01/04/2025 at 14:37:41

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