INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 2086 & 2087/Del/2025 (Assessment Years: 2018-19 and 2022-23)

Qualcomm Incorporated, Vs. DCIT, Ernst & Young LLP, Circle-3(1), International Authorized representative, Taxation, New Delhi M/s. Qualcomm Incorporated, The Skyview

10, 18’F Survey No. 83,1, Raidurg, Hyderabad (Appellant) (Respondent)

PAN: AAACQ1484H Assessee by : Shri Nishant Thakkar, Adv Ms Jasmin Amalsadvala, Adv Shri Naveen Agarwal, CAs Shri Jyoti Swaroop, CAs Revenue by: Shri M. S. Nethrapal, CIT DR Date of Hearing 27/11/2025 Date of pronouncement 10/12/2025 O R D E R PER M. BALAGANESH, A. M.:

1. The Assessee Qualcomm Incorporated (hereinafter referred to as „assessee) 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). Identical iss