COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-3, NEW DELHI vs. ZSCALER INC.

Upon primary consideration of the issue, we deem it appropriate to direct Mr. Kishore Kunal, learned instructing counsel to Mr. Ajay Vohra, learned Senior Counsel for the respondent to file copies of the agreement between the respondent-assessee and its reseller so also agreement between end user and its Indian subsidiary, namely Zscaler Softech India Pvt. Ltd.

List this case on 30.04.2026. DINESH MEHTA, J. VINOD KUMAR, J. MARCH 17, 2026/cd This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 11:05:26