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