JUDGEMENT

YASHWANT VARMA, J.

1. This writ petition impugns the certificate dated 16 October 2023 as also the order dated 18 October 2023 issued and passed by the second respondent in purported exercise of powers conferred by Section 197 of the Income Tax Act, 1961¹. The petitioner had moved the second respondent certifying that the petitioner would be entitled to a Nil/lower rate withholding tax certificate in respect of payments 1 Act

would be income of the recipient chargeable under the head "Salaries";

received from salesforce.com India Private Limited2.

2. The payments were received by the petitioner SFDC Ireland Limited³ pursuant to the arrangement embodied in the Amended and Restated Reseller Agreement⁴ dated 01 February 2023. While proceeding to evaluate the application as made, the second respondent has denied the withholding tax certificate in terms as requested by SFDC Ireland and permitted it to receive payment upon deduction of 10% as TDS on the entire amount of INR 518,21,03,624/- which it was to receive from SFDC India for Financial Year⁵ 2023-2024.

3. The impugned order rests on the second respondent finding that SFDC Ireland was not selling standard

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