Docusign Inc vs The Income Tax Officer, Ward Int. Tax ...
Judges (2)
Counsel (4)
Case Significance
Docusign Inc vs The Income Tax Officer, Ward Int. Tax ... is a Delhi High Court decision dated February 24, 2026 (citation: ik-9419861). Docusign Inc., a US-based software company, challenged the competent authority's issuance of a 4% tax withholding certificate under Section 197 of the Income Tax Act, arguing its transactions with Indian counterparts are not exigible to tax. The court partly allowed the petition and directed issuance of a certificate at 2% for AY 2026-27, acknowledging that while the transactions prima facie appear non-taxable, a reduced withholding rate balances both parties' concerns. The bench comprised Justices Dinesh Mehta and Vinod Kumar. The judgment was delivered by Justice Dinesh Mehta. Counsel appearing: Ajay Vohra (counsel for petitioner), Mayank Chaturvedi (counsel for petitioner), Puneet Rai (counsel for respondent), Shashwat Bajpai (counsel for petitioner).
Summary
Docusign Inc., a US-based software company, challenged the competent authority's issuance of a 4% tax withholding certificate under Section 197 of the Income Tax Act, arguing its transactions with Indian counterparts are not exigible to tax. The court partly allowed the petition and directed issuance of a certificate at 2% for AY 2026-27, acknowledging that while the transactions prima facie appear non-taxable, a reduced withholding rate balances both parties' concerns.
What was the outcome of Docusign Inc vs The Income Tax Officer, Ward Int. Tax ...?
Docusign Inc., a US-based software company, challenged the competent authority's issuance of a 4% tax withholding certificate under Section 197 of the Income Tax Act, arguing its transactions with Ind...
Judgment
Read the full judgment on the official India Courts portal.
Read on Indian KanoonSource: Indian Kanoon (ik-9419861)