QUALCOMM INCORPORATED,SAN DIEGO, CALIFORNIA vs. DCIT CIRCLE 3(1)(1) INTERNATIONAL TAXATION, CIVIC CENTRE, NEW DELHI

ITA 2556/DEL/2024Status: DisposedITAT Delhi29 August 2024AY 2013-14Bench: SHRI VIKAS AWASTHY (Judicial Member), SHRI NAVEEN CHANDRA (Accountant Member)15 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the royalty income received from non-resident OEMs was not taxable in India, following its own previous decisions. The AO's additions were based on assessment orders that had been reversed by the Tribunal in earlier years.

What were the facts?

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

What were the issues?

The key issues were whether royalty income received from non-resident OEMs for patents used outside India is taxable in India and whether the AO correctly initiated and completed the assessment proceedings.

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

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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: 21.08.2024Pronounced: 29.08.2024

Heard together (2 matters)

ITA No. 2556/DEL/2024
ITA No. 2557/DEL/2024

Read from the judgment's own cause title. This page is filed under one of them.

PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:

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The above captioned two separate appeals by the assessee are preferred against the separate orders of the Assessing Officer dated 28/30.03.2024 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 2013-14, 2016-17. 2. Since these two appeals pertain to same assessee involving identical issues, they were heard together and are being disposed of by

The order continues below.

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