QUALCOMM INCORPORATED,SAN DIEGO, CALIFORNIA vs. DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE 3(1)(1) INTERNATIONAL TAXATION, NEW DELHI

ITA 2432/DEL/2024Status: DisposedITAT Delhi29 August 2024AY 2017-18Bench: SHRI VIKAS AWASTHY (Judicial Member), SHRI NAVEEN CHANDRA (Accountant Member)14 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the royalty income received from non-resident OEMs, where the patents are used in manufacturing outside India, is not taxable in India. The Tribunal followed its own previous decisions on identical issues for earlier assessment years.

What were the facts?

The assessee, a non-resident company, received royalty income from non-resident OEMs who reported sales from India. The Assessing Officer made additions to the total income on account of this royalty, treating it as taxable in India.

What were the issues?

The key issues were the taxability of royalty income received from non-resident OEMs for patents used outside India, and the validity of the assessment proceedings initiated without proper information and approvals.

Which sections of the Income-tax Act were involved?

Section 9(1)(vi)(c),Section 147,Section 148,Section 148A,Section 151,Section 115A,Section 234B,Section 234C,Section 270A

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, DELHI ‘D’ BENCH,

Before: SHRI VIKAS AWASTHY & SHRI NAVEEN CHANDRA

For Appellant: Shri Nishant Thakakr, Adv, Ms. Jasmin Amalsadvala, Adv, Shri Naveen K. Agarwal, CA, Shri Zoheb Bhalwani, CA
For Respondent: Shri Vijay B. Vasanta, CIT-DR
Hearing: 20.08.2024Pronounced: 29.08.2024

PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:

-

The above captioned appeal by the assessee is preferred against the order of the Assessing Officer dated 20.03.2024 framed u/s 147 r.w.s 144C(13) of the Income-tax Act, 1961 [hereinafter referred to as 'The Act'] pertaining to A.Ys 2017-18. 2. Representatives of both the sides were heard at length. Case records carefully perused. Relevant documentary evidence brought on record duly considered in light of Rule 18(6) of the ITAT Rules. Relevant judicial decisions consi

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →