THE DIRECTOR OF INCOME TAX - II vs. M/S QUALCOMM INCORPORATED

$~38 to 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 557/2013 THE DIRECTOR OF INCOME TAX – II ..... Appellant Through : Mr. Asheesh Jain, Senior Standing Counsel with Mr. Vikrant A. Maheshwari, Advocate. versus QUALCOMM INCORPORATED ..... Respondent Through : Mr. Tarun Gulati, Mr. Nishant Thakkar and Mr. Vipin Upadhyay, Advocates. With + ITA 558/2013 THE DIRECTOR OF INCOME TAX – II ..... Appellant Through : Mr. Asheesh Jain, Senior Standing Counsel with Mr. Vikrant A. Maheshwari, Advocate. versus QUALCOMM INCORPORATED ..... Respondent Through : Mr. Tarun Gulati, Mr. Nishant Thakkar and Mr. Vipin Upadhyay, Advocates. With + ITA 559/2013 THE DIRECTOR OF INCOME TAX – II ..... Appellant Through : Mr. Asheesh Jain, Senior Standing Counsel with Mr. Vikrant A. Maheshwari, Advocate. 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 18:31:28

versus QUALCOMM INCORPORATED ..... Respondent Through : Mr. Tarun Gulati, Mr. Nishant Thakkar and Mr. Vipin Upadhyay, Advocates. With + ITA 560/2013 THE DIRECTOR OF INCOME TAX – II (INTERNATIONAL TAXATION) ..... Appellant Through : Mr. Asheesh Jain, Senior Standing Counsel with Mr. Vikrant A. Maheshwari, Advocate. versus QUALCOMM INCORPORATED ..... Respondent Through : Mr. Tarun Gulati, Mr. Nishant Thakkar and Mr. Vipin Upadhyay, Advocates. With + ITA 562/2013 THE DIRECTOR OF INCOME TAX – II ..... Appellant Through : Mr. Asheesh Jain, Senior Standing Counsel with Mr. Vikrant A. Maheshwari, Advocate. versus QUALCOMM INCORPORATED ..... Respondent Through : Mr. Tarun Gulati, Mr. Nishant Thakkar and Mr. Vipin Upadhyay, Advocates. With 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 18:31:28

+ ITA 574/2015 QUALCOMM INCORPORATED ..... Appellant Through : Mr. Tarun Gulati, Mr. Nishant Thakkar and Mr. Vipin Upadhyay, Advocates. versus THE COMMISSIONER OF INCOME TAX -III, RANGE -III, INTERNATIONAL TAXATION & ANR. ..... Respondents Through : Mr. Rahul Chaudhary, Senior Standing Counsel with Mr. Sanjay Kumar, Junior Standing Counsel. With + ITA 575/2015 QUALCOMM INCORPORATED ..... Appellant Through : Mr. Tarun Gulati, Mr. Nishant Thakkar and Mr. Vipin Upadhyay, Advocates. versus THE COMMISSIONER OF INCOME TAX -III, RANGE -III, INTERNATIONAL TAXATION ..... Respondent Through : Mr. Rahul Chaudhary, Senior Standing Counsel with Mr. Sanjay Kumar, Junior Standing Counsel. With + ITA 577/2015 QUALCOMM INCORPORATED ..... Appellant Through : Mr. Tarun Gulati, Mr. Nishant Thakkar and Mr. Vipin Upadhyay, Advocates. versus 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 18:31:28

THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3(1)(1), INTERNATIONAL TAXATION ..... Respondent Through : Mr. Rahul Chaudhary, Senior Standing Counsel with Mr. Sanjay Kumar, Junior Standing Counsel. With + ITA 640/2015 QUALCOMM INCORPORATED ..... Appellant Through : Mr. Tarun Gulati, Mr. Nishant Thakkar and Mr. Vipin Upadhyay, Advocates. versus THE COMMISSIONER OF INCOME TAX-III ..... Respondent Through : Mr. Rahul Chaudhary, Senior Standing Counsel with Mr. Sanjay Kumar, Junior Standing Counsel. With + ITA 671/2015 COMMISSIONER OF INCOME TAX ..... Appellant Through : Mr. Asheesh Jain, Senior Standing Counsel with Mr. Vikrant A. Maheshwari, Advocate. versus QUALCOMM INCORPORATED ..... Respondent Through : Mr. Tarun Gulati, Mr. Nishant Thakkar and Mr. Vipin Upadhyay, Advocates. With + ITA 673/2015 COMMISSIONER OF INCOME TAX ..... Appellant 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 18:31:28

Through : Mr. Asheesh Jain, Senior Standing Counsel with Mr. Vikrant A. Maheshwari, Advocate. versus QUALCOME INCORPORATED ..... Respondent Through : Mr. Tarun Gulati, Mr. Nishant Thakkar and Mr. Vipin Upadhyay, Advocates. With + ITA 674/2015 COMMISSIONER OF INCOME TAX ..... Appellant Through : Mr. Asheesh Jain, Senior Standing Counsel with Mr. Vikrant A. Maheshwari, Advocate. versus QUALCOMM INCORPORATED ..... Respondent Through : Mr. Tarun Gulati, Mr. Nishant Thakkar and Mr. Vipin Upadhyay, Advocates. With + ITA 708/2015 COMMISSIONER OF INCOME TAX, ..... Appellant Through : Mr. Asheesh Jain, Senior Standing Counsel with Mr. Vikrant A. Maheshwari, Advocate. versus QUALCOMM INCORPORATED ..... Respondent Through : Mr. Tarun Gulati, Mr. Nishant Thakkar and Mr. Vipin Upadhyay, Advocates. 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 18:31:28

CORAM: JUSTICE S.MURALIDHAR JUSTICE PRATHIBA M. SINGH O R D E R % 27.07.2017 CM No. 14852-53/2015 (stay) in ITA No. 574/2015 CM No. 14856-57/2015 (stay) in ITA No. 575/2015 CM No. 14863-64/2015 (stay) in ITA No. 577/2015 CM No. 16783-84/2015 (stay) in ITA No. 640/2015 1. There is no occasion to pass any interim order at this stage. These applications are, accordingly, dismissed. ITA Nos. 557/2013, 558/2013, 559/2013, 560/2013, 562/2013, 574/2015, 575/2015, 577/2015 & 640/2015 2. There is an adjournment slip on behalf of the Department. 3. List in due course. ITA Nos. 671/2015, 673/2015, 674/2015 & 708/2015 4. There is an adjournment slip on behalf of the Department. 5. List along with ITA Nos. 557 to 560/2013 and batch. S.MURALIDHAR, J PRATHIBA M. SINGH, J JULY 27, 2017 j 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 18:31:28