Delhi High Court Reduces TDS to 2% on SaaS Payments, Quashes 15% Certificate Issued to US Firm

HomeDirect TaxDelhi High Court Reduces TDS to 2% on SaaS Payments, Quashes 15%...

Delhi High Court Reduces TDS to 2% on SaaS Payments, Quashes 15% Certificate Issued to US Firm

Direct Tax Top Stories

Published on

26/02/2026

By Mariya Paliwala

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Delhi High Court has set aside a 15% tax deduction certificate issued to US-based Beeline Com LLC and directed the Income Tax Department to issue a fresh certificate at 2% under Section 197 of the Income Tax Act, 1961. The bench of Justice Dinesh Mehta and Justice Vinod Kumar has observed that the petitioner…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here

Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Tags
SaaS Payments

Delhi High Court Reduces TDS to 2% on SaaS Payments, Quashes 15% Certificate Issued to US Firm

Membership Required

Latest articles

Outbound Foreign Tours to Indian Tourists Taxable Under Service Tax: CESTAT

Buyback of Own Shares Not Taxable as ‘Property’ U/S 56(2)(x): Delhi High Court

Car Lease Can Reduce Taxable Salary

90% Late Fee Waiver Under CCFS-2026: MCA Opens 3-Month Window to Clear Backlog & Avoid Prosecution

More like this

Outbound Foreign Tours to Indian Tourists Taxable Under Service Tax: CESTAT

Buyback of Own Shares Not Taxable as ‘Property’ U/S 56(2)(x): Delhi High Court

Car Lease Can Reduce Taxable Salary

About us

Company

Categories