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

IN THE HIGH COURT OF DELHI AT NEW DELHI . ITA 500/2013 and CM No.16693/2013 (delay) . M/S QUALCOMM INCORPORATED ..... Appellant . Through Mr. Deepak Chopra with Mr. Harpreet Singh, Mr. Piyush Singh and Ms. Shruti Sinha, Advocates. . . . versus . . . THE ASSISTANT DIRECTOR OF INCOME TAX . ..... Respondent . Through Mr. Sanjeev Sabharwal, Advocate. . . . ITA 501/2013 and CM No.16696/2013 (delay) . M/S QUALCOMM INCORPORATED ..... Appellant . Through Mr. Deepak Chopra with Mr. Harpreet Singh, Mr. Piyush Singh and Ms. Shruti Sinha, Advocates. . . . versus . . . THE ASSISTANT DIRECTOR OF INCOME TAX . ..... Respondent . Through Mr. Sanjeev Sabharwal, Advocate. . ITA 502/2013 and CM Nos.16698/2013 (delay) . M/S. QUALCOMM INCORPORATED ..... Appellant . Through Mr. Deepak Chopra with Mr. Harpreet Singh, Mr. Piyush Singh and Ms. Shruti Sinha, Advocates. . . . versus . . . THE ASSISTANT DIRECTOR OF INCOME TAX . ..... Respondent . Through Mr. Sanjeev Sabharwal, Advocate. . ITA 503/2013 and CM Nos.16700/2013 (delay) . M/S QUALCOMM INCORPORATED ..... Appellant . Through Mr. Deepak Chopra with Mr. Harpreet Singh, Mr. Piyush Singh and Ms. Shruti Sinha, Advocates. . . . versus . . . THE ASSISTANT DIRECTOR OF INCOME TAX . ..... Respondent . Through Mr. Sanjeev Sabharwal, Advocate. . . . ITA 504/2013 and CM No.16703/2013 (delay) . M/S. QUALCOMM INCORPORATED ..... Appellant . Through Mr. Deepak Chopra with Mr. Harpreet Singh, Mr. Piyush Singh and Ms. Shruti Sinha, Advocates. . . . versus . . . THE ASSISTANT DIRECTOR OF INCOME TAX . ..... Respondent . Through Mr. Sanjeev Sabharwal, Advocate. . ITA 557/2013 . THE DIRECTOR OF INCOME TAX ? II ..... Appellant . Through Mr. Sanjeev Sabharwal, Advocate. . . . versus . . . M/S QUALCOMM INCORPORATED ..... Respondent . Through Mr. Deepak Chopra with Mr. Harpreet Singh, Mr. Piyush Singh and Ms. Shruti Sinha, Advocates. . . . ITA 558/2013 . THE DIRECTOR OF INCOME TAX ? II ..... Appellant . Through Mr. Sanjeev Sabharwal, Advocate. . . . versus . . . M/S QUALCOMM INCORPORATED ..... Respondent . Through Mr. Deepak Chopra with Mr. . Harpreet Singh, Mr. Piyush Singh and Ms. Shruti Sinha, Advocates. . ITA 559/2013 . THE DIRECTOR OF INCOME TAX ? II ..... Appellant . Through Mr. Sanjeev Sabharwal, Advocate. . . . versus . . . M/S QUALCOMM INCORPORATED ..... Respondent . Through Mr. Deepak Chopra with Mr. Harpreet Singh, Mr. Piyush Singh and Ms. Shruti Sinha, Advocates. . . . ITA 560/2013 . DIRECTOR OF INCOME TAX - II (INTERNATIONAL TAXATION) ..... Appellant . Through Mr. Sanjeev Sabharwal, Advocate. . . . versus . . . M/S QUALCOMM INCORPORATED ..... Respondent . Through Mr. Deepak Chopra with Mr. Harpreet Singh, Mr. Piyush Singh and Ms. Shruti Sinha, Advocates. . . . ITA 562/2013 . THE DIRECTOR OF INCOME TAX - II ..... Appellant . Through Mr. Sanjeev Sabharwal, Advocate. . . . versus . . . M/S QUALCOMM INCORPORATED ..... Respondent . Through Mr. Deepak Chopra with Mr. Harpreet Singh, Mr. Piyush Singh and Ms. Shruti Sinha, Advocates. . CORAM: . HON'BLE MR. JUSTICE SANJIV KHANNA . HON'BLE MR. JUSTICE SANJEEV SACHDEVA . O R D E R . 20.11.2013 . . . CM No. 16692/2013 (exemption) in ITA No.500/2013 . CM Nos. 16694-95/2013 (exemption) in ITA No.501/2013 . CM Nos. 16697/2013 and 18298/2013 (exemptions) in ITA No.502/2013 . CM Nos. 16699/2013 and 18297/2013 (exemptions) in ITA No.503/2013 . CM Nos. 16701-702/2013 (exemption) in ITA No.504/2013 . CM No. 17758/2013 (exemption) in ITA No.557/2013 . CM No. 17759/2013 (exemption) in ITA No.558/2013 . CM No. 17760/2013 (exemption) in ITA No.560/2013 . CM No. 18348/2013 (exemption) in ITA No.562/2013 . . . Exemptions allowed subject to all just exceptions. . . . ITA No.500/2013 and CM No.16693/2013; ITA No.501/2013 and CM No.16696/2013; ITA No.502/2013 and CM No.16698/2013; ITA No.503/2013 and CM No.16700/2013; ITA No.504/2013 and CM No.16703/2013; ITA No. 557/2013; ITA No.558/2013; ITA No.559/2013; ITA No.560/2013 and ITA No.562/2013 . . . Relist on 9th December, 2013. . . . . . SANJIV KHANNA, J. . . . . . . . SANJEEV SACHDEVA, J. . NOVEMBER 20, 2013/st . $ 20 .