The Indian Income Tax Appellate Tribunal (ITAT) delivered its decision on 31 January 2013 in the case of Qualcomm Corporations v. ADIT [TS-35-ITAT-2013(DEL)] that the royalty in respect of a licence granted by a non-resident to another non-resident for the manufacture of CDMA handsets cannot be taxed in India, even if these handsets are sold to Indian operators. The source of royalty would be deem…