MAKE MYTRIP (INDIA) PRIVATE LIMITED vs ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-75(1), DELHI & ANR.

Judgment text excerpt

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment Reserved on: 02.12.2025 Judgment delivered on: 16.03.2026 Judgment uploaded on: As per Digital Signature~ + W.P.(C) 11956/2025 & CM APPL. 65195/2025 MAKE MYTRIP (INDIA) PRIVATE LIMITED .....Petitioner versus ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-75(1), DELHI & ANR. .....Respondents Advocates who appeared in this case For the petitioner : Mr. Salil Kapoor, Ms. Soumya Singh, Mr. Sumit Lalchandani and Ms Ananya Kapoor, Advocates For the Respondents : Mr. Siddhartha Sinha, SSC. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR JUDGMENT V. KAMESWAR RAO, J. 1. The present petition has been filed challenging the order dated 17.07.2025 passed by the respondent no. 2 i.e., Deputy Commissioner of Income Tax (TDS), Gurugram for Financial Year (“F.Y.”) 2025-26, relevant to Assessment Year (“A.Y.”) 2026-27, whereby the respondent no.2 has rejected an application under Section 197 of the Income Tax Act, 1961 (“the Signature Not Verified Signed By:PRADEEP WP(C) No.11956/2025 Page 1 of 37 SHARMA Signing Date:16.03.2026 15:15:30 Act”) dated 19.05.2025 seeking a „NIL Withholding Certificate‟ under Section 197 of the Act or without prejudice, a certificate at the rate of 0.30%, consistent with the certificates which were issued by the respondent no.2 for three preceding FYs. BRIEF FACTS OF THE CASE 2. The petitioner is a company incorporated in India on April 13, 2000, under the Companies Act, 1956, and is engaged in the business of selling travel products and solutions. The petitioner owns a web-based travel services portal that can be accessed freely through the internet (through URL - www.makemytrip.com) and primarily focuses on promoting air tickets, hotel bookings and tours & packages about tourist d