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

ITA 2087/DEL/2025Status: DisposedITAT Delhi10 December 2025AY 2022-23Bench: SHRI VIKAS AWASTHY (Judicial Member), SHRI M. BALAGANESH (Accountant Member)49 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the royalty income received by the assessee is not taxable in India under Section 9(1)(vi) of the Act and Article 12 of the Indo-USA Tax Treaty. The Tribunal followed its own previous decisions in the assessee's own case for multiple assessment years.

What were the facts?

The assessee, Qualcomm Incorporated, appealed against the assessment orders for AY 2018-19 and 2022-23 concerning the taxability of royalty income. The Assessing Officer (AO) made additions based on royalty income received from non-resident Original Equipment Manufacturers (OEMs).

What were the issues?

The key issues were the taxability of royalty income received by a non-resident from Indian OEMs and whether the AO correctly applied the provisions of the Income Tax Act and the India-USA tax treaty.

Which sections of the Income-tax Act were involved?

Section 9(1)(vi),Section 115A,Section 234B,Section 234C,Section 270A

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(10)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 BENCH “D”: NEW DELHI

Before: SHRI VIKAS AWASTHY & SHRI M. BALAGANESH

For Appellant: Shri Nishant Thakkar, Adv, Ms Jasmin Amalsadvala, Adv, Shri Naveen Agarwal, CAs, Shri Jyoti Swaroop, CAs
For Respondent: Shri M. S. Nethrapal, CIT DR
Hearing: 27/11/2025Pronounced: 10/12/2025

PER M. BALAGANESH, A. M.: The Assessee Qualcomm Incorporated (hereinafter referred to as „assessee) 1. by filing the present appeals in ITA No. 2086/Del/2025 for AY 2018-19 and ITA No. 2087/Del/2025 for AY 2022-23 sought to set aside the impugned order dated 29.01.2025 passed by the Assessing Officer (AO) under section 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961 (for short „the Act‟) inconsonance with the order passed by the Dispute Resolution Panel-II (DRP) dated 19.12.2024 u/s 144C(5). Identic

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 9(1)(vi)

All 1,705 judgments and leading authorities on Section 9(1)(vi) →

Recent GST High Court judgments

Search GST case law →